Law: Customs Act, 1969

Section: 80,196

Customs Act (IV of 1969)---Ss.80 ,  196  Import Policy Order, 2016, Cl. 9(H)(5)  Goods declaration  Report from manufacturer, absence of  Factual controversy  Customs authorities passed order of confiscation of vehicles in question on the plea that those were more than 5 years old and not importable in terms of Para 9(5) of Import Policy Order, 2016  Customs Appellate Tribunal set aside the order passed by authorities  Validity  Pre-shipment Certificate disclosed the model year as 2012, which was importable when goods declarations were filed  Vehicles were not older than five years at the time of import in terms of pre-shipment certificate   Challenge to such certificate as far as model year was concerned was a factual controversy which was not mandate of High Court under Reference jurisdiction under S.196 of Customs Act, 1969  No evidence of any nature was filed by authorities to disclose that manufacturer had disclosed year of its manufacture as other than 2012  Entering into such debate at reference stage was not permissible under law unless satisfactory evidence was available on record   Report relied upon by authorities was not of the manufacturer from Japan but was of a local assembler  In presence of requisite document, as required under Import Policy Order, 2016, letter of local assembler could only be an extraneous material  High Court declined to interfere in the order passed by Customs Appellate Tribunal as it had rightly not taken it into consideration  Reference was dismissed in circumstances. JUDGMENT: MUHAMMAD SHAFI SIDDIQUI, JUSTICE:---.--- Through this common judgment we intend to dispose of Special Customs Reference Application under section 196 of Customs Act, 1969 and the connected petition as they involve common questions and for the sake of convenience the Reference Application is being treated as leading matter and the answer to the questions proposed in the Reference will decide the fate of the petition as well, which was filed for compliance/implementation of Tribunal’s order. 2. Respondent imported two used Hino Concrete Transit” Mixer Trucks YOM 2012…

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