Law: Customs Act, 1969

Section: 196

CUSTOMS ACT, 1969----Section 196---No legal question has arisen out of the question of Tribunal however the factual controversy need to be looked afresh by the Tribunal the case is therefore remanded.- We may observe that no legal question has arisen out of the question of Tribunal. However, we are satisfied that the factual controversy need to be looked afresh by the Tribunal. Accordingly we would remand the matter to the Tribunal who should provide an opportunity to the appellant to prove the fact that there was no difference in weight and that the allegations of the Customs is unfounded. ORDER MR. JUSTICE ZAHID KURBAN ALVI.-(1) ---- Apparently the dispute stems from the fact that a large quantity of Carbon Steel Pipes were imported. When the goods landed at Karachi Bill of Entry was filed and thereafter it was contended by the Customs that there was a difference in the total weight of the items so imported and declared. Against the various orders the appellant contested the matter and eventually he has come before this Court in a Spl. Cus. Appeal impugning the decision of the Customs, Excise and Sales Tax Appellate Tribunal. Besides raising factual controversies the appellant has challenged the issuance of notice under section 32…

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