Law: Customs Act, 1969

Section: 2(s),16,156(1),156(8),156(89),157,178,17 9,196

Law: Imports and Exports (Control) Act, 1950

Section: 3(1),3(3)

Customs Act (IV of 1969)---S.196--Reference--High Court, jurisdiction of--Question of fact-- Reappraisal of evidence--Scope--Question was with regard to import of goods in question--Two forums i.e. Adjudicating Officer and Collector Appeals concurred with department by holding that invoices in question were irrelevant--Customs Appellate Tribunal held the invoices were relevant and declared that goods were legally imported through those documents--Validity--Fact that seized goods were imported against invoices, was determined by Customs Appellate Tribunal as final hierarchy under Customs Act, 1969, for determining question of fact--High Court had very limited jurisdiction under S.196 Customs Act, 1969, and could not interfere with questions of fact determined by the Tribunal on the ground that on reappraisal of available record, a different conclusion could be drawn--High Court was to answer and interpret questions of law raised by any party to proceedings from passed by the Tribunal--High Court declined to interfere in order passed by Customs Appellate Tribunal-- Reference was dismissed, in circumstances. Messrs Zarghoon Zarai Corporation v. Collector of Customs and another 2006 PTD 534; Pak Suzki Motors Co. Ltd., Karachi v. Collector of Customs, Karachi 2006 PTD 2237; Collector of Customs v. Messrs Noman Chughtai 2007 PTD 153; Messrs Ittehad Textile Industries (Pvt.) Ltd. v. Collector of Sales Tax Collectorate of Sales Tax and Central Excise, Faisalabad 2007 PTD 663; Assistant Collector of Customs, Sambrial Dry Port, Sialkot v. Messrs Al-Badar Poultry Farms, Wazirabad 2004 PTD 2683 and Messrs B.P Industries, Karachi and others v. The Additional Collector of Customs, Sales Tax and Central Excise (Adjudication) and another 2008 PTD (Trib.) 36 rel. JUDGMENT: SYED ARSHAD ALI, JUSTICE:---.--- This is a Custom Reference filed by the Collector Customs under Section 196 of the Customs Act, 1969 (“Act”), against the judgment/order passed by the learned Custom Appellate Tribunal dated 08.11.2012 (‘‘Tribunal”), for adjudication of questions of law framed in the memo, of reference, purportedly arising out of the judgment of the worthy Tribunal. 2. Brief facts of the case…

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