Law:

Section:

Customs Act(IV of 1969)--- ----Ss. 156(1)(89), 157, 178 & 196(3)---Appeal to High Court---Question of fact---Sole contention of the Revenue in the case was that `Form G' in question did not relate to the gold seized---Such contention examined in the facts and circumstances of the case attempted to raise a pure factual controversy and no question of law arose requiring adjudication by the High Court---Appeal being without any merit was dismissed. ORDER This petition under section 196(3) of the Customs Act, 1969 arises from the judgment, dated 13-5-1996 passed by the Customs, Central Excise and Sales Tax Appellate Tribunal whereby the appeal filed by the respondents was accepted. 2. Brief facts leading to the filing of this petition are that the Customs Authorities intercepted a Car parked in the Parking Lot of Lahore International Airport on 7-10-1992 and took into custody the respondents present in the Car who had arrived from a PIA Flight from Karachi. During the search of the vehicle 4000 tolas of gold were recovered (4160 tolas as per the contention of the respondents). The respondents claimed that the gold in question has been lawfully imported into Pakistan and the requisite duty had been paid and in support of the contentions produced 16 Certificates (Form-G), 14 of which were issued by the Commercial Section of the Consulate General of Pakistan, Dubai and two by the Pakistan High Court Commission, Singapore. Apparently the said Forms-G did not mention any specific marks and numbers of the gold bars. Hence, the same were sized and F.I.R. No.67, dated 8-10-1992 was lodged with Police Station Sarwar Road, Lahore Cantt. under section 156(1) item 89 and sections 157 and 178 of the Customs Act, 1969 against the respondents. 3. Subsequently a show-cause notice, dated 2-2-1993 was issued a respondents Nos. 1 and 2 calling upon them to explain why the gold in question should not be confiscated and penal action under the Customs Act, 1969 as well as the Import and Export (Control) Act be not taken. Respondents Nos. 1 and 2 submitted their reply, dated 17-3-1993 reiterating that the gold in question had been lawfully imported' through the aforementioned Forms-G…

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