Law: Customs Act, 1969

Section: 196

Customs Act (IV of 1969)--- ----S. 196---Reference to High Court---Scope---Jurisdiction of High Court limited to questions of law---Imported vehicles, nature of---Tribunal was the last forum for the determination of facts---In the present case the Tribunal had concluded that the imported vehicles were prime movers---High Court realized the shortcomings in the references of the Customs department, therefore, it took it upon itself to ascertain the nature of the vehicles---High Courts jurisdiction under section 196 of the Customs Act, 1969 was limited to a question of law, therefore, it did not lay within the jurisdictional domain of the High Court to itself determine the nature of the imported vehicles---If the High Court preferred any particular reports which were before it, and if it was setting aside the s of the Tribunal then it should have given valid reasons for its preference---However, the High Court should not have embarked upon determining the nature of the vehicles itself, and to do so by relying upon material which had not been produced either before the adjudicating officer or the Tribunal---Manner in which the High Court took upon itself to ascertain the nature of the imported vehicles could not be endorsed---Appeals were allowed by setting aside the impugned s of the High Court, with the direction that the subject vehicles be released immediately on payment of the applicable duties and taxes, if the same had not already been paid. The learned counsel for the appellant states that both these appeals pertain to the import of four prime movers which were imported through two Goods Declarations wherein the appellant described the imported goods, as per Pakistan Customs Tariff Code 8701.2040, that is, Road tractors for semi-trailers (prime movers) of 280 HP and above. The Customs authorities did not clear the goods alleging that they were trucks and also older than five years and as such could not be imported under the Import Policy Order, 2016. The orders of the adjudicating officer were assailed before the Customs Appellate Tribunal, Karachi (the Tribunal) and the Tribunal set-aside the same vide judgments dated 17 January 2020. 2. The respondent…

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