Law: Customs Act, 1969

Section: 32-B,196

Customs Act (IV of 1969)--- ----Ss.32-B & 196---Reference---Criminal proceedings, findings on---Customs Appellate Tribunal---Jurisdiction---Civil and criminal findings---Scope---Importer was aggrieved of findings of Customs Appellate Tribunal on criminal aspect of the matter while deciding civil proceedings---Validity---Criminal proceedings were initiated against importer which were pending---Customs Appellate Tribunal while deciding the matter could not discuss criminal aspect of the matter---Civil matter and criminal matters though parametria to each other, but findings in one matter were neither conclusive nor binding upon the other---Customs Appellate Tribunal was not justified in dilating upon the matter concerning criminal aspects, as the same could influence, prejudice and hamper the proceedings which were pending---Customs Appellate Tribunal was the last fact finding authority in respect of factual aspects but while deciding the appeal had dilated upon criminal aspects of the case and the same was not justified---Such observations made by Customs Appellate Tribunal could influence or prejudice the matter pending before Criminal Court---High Court declared that findings given by Customs Appellate Tribunal on criminal aspects could only be treated as academic in nature and would neither influence nor prejudice Trial Court dealing with the prosecution---High Court directed the Trial Court to pass an independent order based on the facts placed before it strictly in accordance with law---Reference was disposed of accordingly. JUDGMENT IRFAN SAADAT KHAN, J.---This instant Special Customs Reference Application (SCRA) has been filed impugning the judgment of the Customs Appellate Tribunal (CAT) dated 25.09.2018 in Customs Appeal No.K-352/2018. Vide order dated 24.03.2022 the following questions of law were admitted for regular hearing: 1. Whether the learned Appellate Tribunal being the last fact finding forum in relation to civil proceedings under the hierarchy of Customs Act 1969, is vested with the jurisdiction to give its finding on the criminal side of the case and pass an order prejudicing the prosecution's interest in the criminal trial? Whether on…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492