Law:

Section:

(a) Customs Act (IV of 1969)--- ----S.196---Appeal to High Court---Scope---Appellate Tribunal is entirely a final fact-finding authority---High Court, while exercising advisory jurisdiction in tax matters shall express its opinion on the basis of facts as determined by the Tribunal---Appeal/reference to the High Court lies on the point of law arising out of the order of the Tribunal and therefore, findings of facts given by the Tribunal shall be final, not open to further examination/scrutiny by High Court and the opinion in exercise of advisory jurisdiction shall be given on the basis of facts as determined by the Tribunal. Iram Ghee Mills (Pvt.) Limited v. Customs, Central Excise and Sales Tax (Appellate) Tribunal 2004 PTD 559 ref. (b) Customs Act (IV of 1969)--- ----S.19---S.R.O. No.484(I)/92, dated 14-5-1992---S.R.O. 512(I)/94 dated 9-6-1994---Interpretation of S.R.O. 484(I)/92, dated 14-5-1992---Exemption granted by clauses (a) and (b) of S.R.O. No.484(I)/92; dated 14-5-1992---Scope. (c) Customs Act (IV of 1969)--- ----S.195---Powers of Central Board of Revenue---Scope---Central Board of Revenue has no place in the Scheme of law, conferred with the jurisdiction to interpret any law, statutory or in exercise of delegated authority, i.e. subordinate legislation. Central Insurance Companies 1993 PTD 766 ref. (d) Customs Act (IV of 1969)--- ----S.19---S.R.O. 484(I)/92, dated 14-5-1992---S.R.O. 1284(I)/90 read with C.B.R. clarification dated 14-1-1991---Exemptions granted by notifications S.R.O. 484(I)/92 and S.R.O. 1284(1)/90 are not similar---Scope of the two notifications elaborated. (e) Customs Act (IV of 1969)--- ----Ss.19, 30 & 31-A---S.R.O. 484(I)/92, dated 14-5-1992---S.R.O. 512(I)/94, dated 9-6-1994---Import of machinery for installation at an Industrial Estate---Exemption granted under S.R.O. 484(I)/92, dated 14-5-1992 as amended by S.R.O. 512(I)/94, dated 9-6-1994 resulting in substitution of Table II of S.R.O. 484(I)/92---Effect---When all the imports were made after the substitution of Table II of S.R.O. 484(I)/92, exemption granted under S.R.O. 484(I)/92 was no more available---Principles. (f) Customs Act (IV of 1969)--- ----Ss. 19, 32, 30…

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