Law: Customs Act, 1969

Section: 32,32(1),32(1)(a),(3A),156(1)(1)(i),156( 1)(1)(14),193,194A,196(5)

Law: Imports and Exports (Control) Act, 1950

Section: 3(1),3(3)

Customs Act (IV of 1969)---Ss.193 & 194-A---Reference---Appeal---Facts not considered---Effect---Authorities were aggrieved of order passed by Customs Appellate Tribunal setting aside extra duties and taxes imposed against respondents / importers---Validity---No issue relating to short levy of amount was adjudged by assessing officer, though, order-in-original passed by assessing officer was appealable to Collector Customs (Appeal) in terms of S.193 of Customs Act, 1969, as well as before Customs Appellate Tribunal under S. 194-A of Customs Act, 1969---Appeal could be filed on the issues which were directly and substantially an issue before adjudicating officer---Appeal was not only a statutory right, but was a continuation of proceedings initiated at lower forum and appellate fora could adjudicate upon an issue which had remained directly and substantially an issue before the first forum and had no authority to go beyond such issue---Customs Appellate Tribunal decided issue relating to assessment and levy of duties and taxes, which never remained subject of show cause notice---Adjudication in question was based on extraneous consideration and was illegal---High Court declined to interfere in order passed by Customs Appellate Tribunal---Reference was dismissed, in circumstances. Collector Central Excise and Land Customs and another v. Rahm Din 1987 SCMR 1840; Commissioner Inland Revenue, Zone-II, Peshawar v. Messrs Pakistan Mineral Water Bottling (Pvt.) Limited, Swabi 2019 PTD 1219; Abu Bakar Siddique v. Collector of Customs and others 2002 CLC 1066; Dr. Muhammad Yousaf v. Commissioner of Income Tax 2006 PTD 590 and Commissioner Inland Revenue, Zone-II Regional Tax Office-II v. Messrs Sony Traders Wine Shop 2015 PTD 2287 rel. JUDGMENT: SYED ARSHAD ALI, JUSTICE:---.--- This consolidated judgment shall dispose of the instant Customs Reference as well the connected Customs References Nos.101-P/2020, 102-P/2020, 103-P/2020, 104-P/2020, 105-P/2020, 106-P/2020, 107-P/2020, 108-P/2020, 181-P/2020 and 182-P/2020 involving adjudication of common questions of law. 2. The present issue relates to the assessment and evaluation of duties relating to the import of…

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