Law: Customs Act, 1969

Section: 168,179,196

Customs Act (IV of 1969)----Ss. 168, 179 & 196---Reference to High Court----Confiscation of goods---Appeals filed by the petitioner/importer against orders of the Adjudicating Authority whereby goods of the petitioner were confiscated, having been allowed with direction to unconditional release of confiscated goods---Director General Intelligence, assailed said order by way of appeal before Customs Appellate Tribunal---Said appeal having been allowed, the petitioner/importer had filed Reference to High Court---Validity---Under S.196 of Customs Act, 1969 only question of law could be raised in the Reference to High Court and question of fact could not be agitated at all in the said proceedings---In the present case as no question of law was involved, Reference was not maintainable---No illegality or irregularity was found in the impugned nor same was contrary to or in violation of any provision of Customs Act, 1969---Goods were rightly confiscated---Reference was answered in the negative. Collector of Customs, Karachi v. Messrs Ali Enterprises, Karachi 2006 PTD 651 and Collector of Customs, Customs House, Peshawar v. Waheed Gul 2010 PTD 1781 rel. JUDGMENT IQBAL HAMEED-UR-RAHMAN, C.J.---This reference has been filed against the judgment dated 30-6-2011 passed by Appellate Tribunal (Customs, Federal Excise and Sales Tax), Islamabad Bench-II, whereby the appeal filed by Director General of Intelligence and Investigation, Islamabad (respondent No.2 herein) was accepted and the impugned order in appeal was set aside. It was further ordered to outrightly confiscate smuggled black tea of Kenya origin in terms of provision of S.R.O. 499(I)/2009 dated 14-6-2009. 2. The facts forming background of this custom reference are that respondent No.2 seized two consignments of tea owned by the petitioner firm and subsequently submitted the challans in the Court of learned Special Judge Customs, Rawalpindi, where the cases were tried, but the petitioner along with other co-accused were acquitted in both the cases. However, the case relating to goods seized by the respondents was tried and adjudicated by the Adjudicating Authority under section 179 of the Customs Act, 1969 and…

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