Law: Customs Act, 1969

Section: 196

Customs Act (IV of 1969), S.196---Reference--High Court, jurisdiction of--Question of fact-- Scope--Question was with regard to import of goods in question--Two forums i. e. Adjudicating Officer and Collector Appeals concurred with department by holding that invoices in question were irrelevant-- Customs Appellate Tribunal held the invoices as relevant and declared that goods was legally imported against payment of duties--Validity-- Such was question of fact which was finally determined by Customs Appellate Tribunal--Reference before High Court lay when there was substantial question of law raised for adjudication--Question of law once determined by Customs Appellate Tribunal could not be re-agitated before High Court as jurisdiction under S.196 of Customs Act, 1969, was limited only to answer question of law--High Court declined to interfere in order passed by Customs Appellate Tribunal-- Reference was dismissed, in circumstances. Messrs Zarghoon Zarai Corporation v. Collector of Customs and another 2006 PTD 534; Pak Suzuki Motors Co. Ltd., Karachi v. Collector of Customs, Karachi 2006 PTD 2237; Collector of Customs v. Messrs Noman Chugtai 2007 PTD 153; Messrs Ittehad Textile Industries (Pvt.) Ltd. v. Collector of Sales Tax Collector of Sales Tax and Central Excise, Faisalabad 2007 PTD 663; Assistant Collector of Customs Sambrial Dry Prt, Sialkot v. Messrs Al-Badar Poultry Farms, Wazirabad 2004 PTD 2683 and Messrs B.P. Industries, Karachi and others v. The Additional Collector of Customs, Sales Tax and Central Excise (Adjudication) and another 2008 PTD (Trib.) 36 rel. JUDGMENT: SYED ARSHAD ALI, JUSTICE:---.--- This is a Custom Reference filed by the Collector Customs under Section 196 of the Customs Act, 1969 (“Act”) against the judgment/order passed by the learned Custom Appellate Tribunal dated 23.07.2011 (‘Tribunal’), for adjudication of questions of law framed in the memo, of reference, purportedly arising out of the judgment of the worthy Tribunal. 2. Brief facts of the case are that on 23.11.2009, Customs. Anti-smuggling Unit D.I. Khan intercepted a Bed Ford Truck bearing Registration No.K-9529-Peshawar near Shinwari Petrol Pump, Bannu Road D.L Khan.…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492