Law: Customs Act, 1969

Section: 196

(a) Customs Act (IV of 1969)--- ---Ss. 15 & 17---RBD Palm oil unfit for human consumption, import of---Confiscation of such oil and imposition of penalty---Validity---Test reports of such oil showing same to be fit for human consumption at the time of its import, but had become unfit due to passage of time---Making improper samples of such oil or subjecting same to processing could make same unfit for human consumption---Test report indicated that such oil, after undergoing further process of Ghee manufacturing could become fit for human consumption---Appellate Tribunal set, aside impugned order with direction to importer to carry out process of manufacturing Ghee from such oil subject to scrutiny by representative of Health Department and release such quantity of oil only if found fit for human consumption. (b) Customs Act (IV of 1969)--- ---Ss. 194 & 196---Decision of Appellate Tribunal on factual aspect of case---Appeal to High Court---Maintainability---Decision of Tribunal neither suffering from any illegality or infirmity nor contrary to or in. violation of any provision of Customs Act, 1969 or any other law---No question of law was before Tribunal for adjudication, which was necessary condition for maintainability of appeal under S.196 of the Customs Act, 1969--High Court dismissed appeal in circumstances. ORDER SAIYED SAEED ASHHAD, J.---These petitions for leave to appeal have been filed against the order of the Sindh High Court, dated 13-10-2004 dismissing Special Customs Appeals Nos. 79 and 80 of 2003. 2. The brief facts of the case are that the respondent imported several consignments of RBD Palm Oil from Malaysia. After their arrival the consignments were allowed in-bonding and they 'were stored in the bulk cargo tank terminal of Messrs Awam (Pvt.) Limited at Port Qasim Collectorate. During warehousing another consignment of RBD Palm Oil was imported by the respondent and the same was also discharged in the same storage tank. The petitioner received information that the consignments of RBD Palm Oil imported by the respondent were not fit for human consumption. An investigation was undertaken in the matter whereupon it transpired that the…

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