Law:

Section:

(a) Customs Act (IV of 1969)--- ----S. 196---Appeal to High Court---Limitation---Documents produced by both the sides in support of their case were not sufficient to give any definite finding on the question whether the copy of the order was burnished to the relevant authorities on the crucial date---High Court, giving benefit of doubt to the appellant held that the appeal was filed within the period of limitation. (b) Customs Act (IV of 1969)---- ---Ss. 168 & 196---Appeal to High Court---.Seizure of goods as smuggled---Record showed that Tribunal had failed to give specific and detailed findings on the points raised by the parties---Contention of the Department was that initially no documents were produced by the importers to show that the seized goods were not smuggled and subsequently, the documents, which were furnished, did not show conclusively that the seized goods were covered by the Bills of Entry produced by the importers---Importers, on the other hand stated that the goods were legally imported and were covered by the Bills of Entry produced by them---Order of the Tribunal showed that it had not given any detailed and specific finding on the point whether the. seized goods were actually covered by the documents produced by the importers or the documents pertained to some other goods and the importers had failed to establish that the goods were actually covered by said documents--Tribunal, instead of considering the particular facts of the case, had decided the issues by making reference to the s of the Supreme Court and had not even acted on the principles laid down by the Supreme Court---High Court, in circumstances, set aside the order of the Tribunal and remanded the case to the Tribunal with the direction that the parties be heard afresh and speaking and specific findings be given in respect of each category of goods alleged to be smuggled by the Department and stated to be legally and validly imported by the importers---Tribunal was further directed to decide the appeal within four months from the date of receiving the copy of the High Court order. ORDER 1. Mr. Raja Muhammad Iqbal, learned counsel for the appellant, does not press this…

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