Law: Customs Act, 1969

Section: 32,32A,80,196

Customs Act (IV of 1969)----Ss. 32, 32-A, 80 & 196---Pak-China Free Trade Agreement (FTA) notified vide SRO 659(I)/2007 dated 30-06-2007---Reference---Imported goods, classification of---Question of facts---Scope---Importer/applicant declared the imported goods as 'Methyldopa USP 34' and claimed exemption of customs duty under S. No. 1083 of Table-1 to SRO 659(I)/2007 dated 30.06.2007 ('the Notification')---Department issued Show Cause Notice against the importer contending that the exemption of customs duty was available to some other commodity " Alanine" thus disentitling the importer for exemption under 'the Notification'---Importer /applicant filed Customs Reference impugning the Order-in-Original and Order-in-Appeal passed against him contending his version as a question of law---Held, that Serial Nos. 1082 and 1083 at the Notification disclosed description of the goods as "Alanine" ---Jurisdiction of the High Court could not be invoked for reappraisal of the facts as to the classification of goods imported by the applicant---Tribunal had determined the concerned question(s) of facts, which had attained finality---Questions raised by the Importer /applicant in the Reference were not based on law but on facts---No interference by the High Court made out against the order and judgment passed by the Customs Appellate Tribunal---Reference application was dismissed, in circumstances. JUDGMENT: MUHAMMAD SHAFI SIDDIQUI, JUSTICE:---.--- This Special Customs Reference Application impugns a judgment dated 06.03.2017, passed by Customs Appellate Tribunal Bench-III, was admitted for hearing for consideration of following two questions of law vide order dated 24.08.2022:- A) Whether in the facts and circumstances of the case the Appellate Tribunal erred at law by allowing recovery which at best could only be demanded by invoking the provisions of Section 32(3) of Customs Act, 1969, which charge was not levelled in the show-cause notice? B) Whether in the facts and circumstances of the case the Appellate Tribunal erred at law by not ruling that the respondents should have filed appeals in terms of section 193(1) Customs Act, 1969 against the subject assessments,…

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