Law: Customs Act, 1969

Section: 16,196,32(1),32(2)(14),156(1)

Law: Customs Rules, 2001

Section: 109

Law: Commercial Documents Evidence Act, 1939

Section: 3

Customs Act (IV of 1969)--- ----Ss. 16, 32(1)(2)(14), 156(1) & 196---Import Policy Order, 2005, para. 16 read with Appendix G---S.R.O. 2(13)/71/GATT dated 27-2-1973---Commercial Documents Evidence Act (XXX of 1939), S.3---Reference to High Court---"Certificate of origin"---Presumption attached to such certificate, when rebutable---Principles---Reference to High Court is confined to the question of law arising out of Tribunal's order---No provision of law exists under which any evidence collected after the decision of the Tribunal can be brought on the record of the High Court---Jurisdiction of High Court under S.196, Customs Act, 1969 is advisory in nature and the opinion by High Court is to be given on the point of Law only arising out of an order by the Tribunal---Tribunal considers the issues raised before it, and gives finding on the points of fact and law on the basis of material produced before it and points canvassed by the parties---Customs Officers, in the present case, became aware of the provisions of Commercial Documents Act, 1939 after the order of the Tribunal, and they tried to wriggle out of the situation which was not possible, for the reason that after decision of the Tribunal no new evidence could be allowed to be collected---High Court, while dismissing the reference application by the department, on account of the fact that no question of law was involved in the case, observed that in spite of the several directions by the High Court, Central Board of Revenue had not taken any meaningful steps for imparting necessary training in the relevant laws pertaining to the customs duty to the Customs officials. JUDGMENT MUHAMMAD MUJEEBULLAH SIDDIQUI, J.---The Collector of Customs, Model Customs Collectorate, Custom House, Karachi, has filed this reference application under section 196 of the Customs Act, 1969, proposing the following questions of law arising out of order dated 14-11-2005, passed by the learned Single Member of the Customs, Excise and Sales Tax Appellate Tribunal, Karachi Bench-I. 1. Whether the learned Member (Technical) was justified to allow release of goods of Indian origin which contravene the provisions of clause (viii) of…

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