Law: Customs Act, 1969

Section: 2(s),181,194,194C(7)(a),194C(7)(b),196

(a) Customs Act (IV of 1969)--Ss. 194 & 196-Findings of the Customs Appellate Tribunal (‘the Tribunal’) on questions of fact(s)-Reference jurisdiction of the High Court-Scope-Department filed Customs Reference against the judgment passed by the Tribunal-Tribunal sought report from the Commissioner on the basis of which it was concluded that out of total lot of the consignment so seized, 40% of the goods were of local origin, whereas the remaining 60% were of foreign origin-Validity-High Court in reference jurisdiction in terms of S.196 of the Customs Act, 1969, cannot interfere and reach to some other conclusion against the Tribunal’s finding-Tribunal is the last fact finding forum and only questions of law are to be examined by the High Court in its reference jurisdiction.Commissioner Inland Revenue v. Sargodha Spinning Mills Limited 2022 SCMR 1082 ref.(b) Customs Act (IV of 1969)--Ss. 194 & 196-Findings of the Customs Appellate Tribunal (‘the Tribunal’) on questions of fact(s)-Belated objection regarding inspection order-Department filed Customs Reference against the judgment passed by the Tribunal-Tribunal sought report from the Commissioner on the basis of which it was concluded that out of total lot of the consignment so seized, 40% of the goods were of local origin, whereas the remaining 60% were of foreign origin-Validity- Objection regarding the inspection order was also belated inasmuch as, if aggrieved, the Applicant /Department ought to have impugned the same when the said order was passed.(c) Customs Act (IV of 1969)--Ss. 194C(7)(a), (d) & 196-Inspection carried out through commission by the Customs Appellate Tribunal (‘the Tribunal’)- Reference jurisdiction of the High Court-Scope-Department filed Customs Reference against the judgment passed by the Tribunal- Validity-In terms of S. 194C (7)(a) & (d) of the Customs Act, 1969, the Customs Appellate Tribunal for the purposes of discharging its functions is even vested with powers of inspection and issuance of commission; hence to the extent of findings of fact, as above, the same cannot be interfered with or altered in the reference jurisdiction.(d) Customs Act (IV of 1969)--Ss. 2(s),…

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