Law: Customs Act, 1969

Section: 194

Customs Act (IV of 1969)--S. 194---Appellate Tribunal, jurisdiction of---Scope---Tribunal could decide both questions of fact and law raised before it---Principles. JUDGMENT SABIHUDDIN AHMED, C.J.---The only question of law requiring consideration appears to be whether in the facts and circumstances of the case the learned Tribunal has unjustifiably declined exemption to the Applicant from custom duty and sales tax on the machinery imported by it under S.R.O. 484(I) of 1992, dated 14-6-1992. 2. Dr. Farogh Naseem, learned counsel for the 10 applicants, argued that the applicants were entitled to exemption from customs duty in respect of imported machinery on the ground that such machinery was not being locally manufactured and that the applicant's industrial unit was outside 30 k.ms. from the limits of municipal/cantonment areas. It appears that adverse finding against the applicants recorded by the respondent No.1 were questioned before learned Appellate Tribunal. The Tribunal rejected both the contentions observing that the findings of fact…

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