Law: Customs Act, 1969

Section: 168,196(5),211, 2(s)

Law: Customs Rules, 2001

Section: 126

Law: General Clauses Act, 1897

Section: 24-A

CUSTOMS ACT, 1969 (IV OF 1969)---Sections: 168, 196(5), 211 - Customs Rules, 2001, Rule: 126 General Clauses Act, 1897, Section: 24-A - Seizure of things liable to confiscation - Maintenance of record - Seizure of 15000 yards cloth - Respondent produced evidence/receipt at the time of confiscation of Cloth, but the seizing agency as well as Adjudicating officer did not consider same - Tribunal held Adjudicating officer did not thrash out all the evidence available on record or discuss the same in his order - The Tribunal thus accepted appeal and ordered for the release of Cloth un-Conditionally - Reference to High Court -FACTSThrough this Reference Application, the Applicant has impugned Judgment dated 12.12.2019 passed by the Customs Appellate Tribunal at Karachi in Customs Appeal No. K-1079/2019 proposing the following questions of law:-i. Whether on the facts and the circumstances of the case, the learned Member Judicial-I has erred in law by concluding that the legality of locally purchased goods can be established without Sales tax invoice?ii. Whether the respondent is, per-contra, under statutory obligation to produce the title of ownership in terms of Rule 126 of Customs Rules 2001, issued under Section 211 of the Customs Act, 1969?iii. Whether the express provisions of Section 168 of the Customs Act, 1969, create any bar to conduct enforcement operations in the municipal area?iv. Whether on the facts and the circumstances of the case, the respondent has succeeded to establish his right to ownership in respect of smuggled cloth, before the adjudicating officer in legal maxim �ubi jus ibi remedium�;?v. Whether the learned Customs Appellate Tribunal has justified by deciding the case to the extent that the power vested to the learned Tribunal were exercised reasonably, fairly, justly and for advancement of the purpose of enactment in terms of Section 24-A of General Clauses Act, 1897, and whether the learned Tribunal has recorded the department�s objection or view point presented during the course of hearing?ARGUMENTSLearned Counsel for the Applicant has read out the Order passed by the learned Tribunal and submits that smuggled goods have been…