Law: Customs Act, 1969

Section: 25

(a) Customs Act (IV of 1969)---Ss. 25, 25-A & 196---Non-treating imported goods as same were specified in Bill of Entry---Goods in question specified in Bill of Entry as "cast coating papers" were treated ,by authority as `self adhesive papers" ---Appellate Authority set aside such order, which was upheld by Tribunal---Validity---Finding of fact recorded by Appellate Authority was that words "self-adhesive papers" had been subsequently added with different handwriting--- Department had failed to produce original record before Tribunal---Concurrent findings of fact would not call for interference in absence of any thing on record to the contrary--­No question of law was involved---High. Court dismissed, appeal. (b) Customs Act (IV of 1969)--- ----S. 196---Concurrent findings of fact---Such finding would not call for interference by High Court in absence of any thing on record to the contrary. JUDGMENT TASSADUQ HUSSAIN JILANI, J.---This judgment shall dispose of Customs Appeals No.251 of 2001, 252 of 2001 and 253 of 2001 as common questions are involved. 2. The goods subject-matter of these appeals were assessed by the Assistant Collector Customs on 21-5-1998 at 60 US $ per ream against the declared value of US $ 15.95. The Assistant Collector made the assessment under the assumption that the goods were `self adhesive paper' and not `cast coating papers'. This order was challenged by the respondent before the Collector (Appeals), who vided order, dated 29-1-1999 allowed the same and held that the goods were not `adhesive papers', but `cast coating papers' and to declare and value referred above was accepted. This order was challenged by the appellant department before the Customs Excise and Sales Tax Appellate Tribunal. The appeals were dismissed in terms of the judgment, dated 9-4-2001 in operative part of which the Tribunal held as under:--- "We have heard the learned departmental representative in support of the appeals and the learned counsel for respondent No.2 in each appeal in their opposition at sufficient length. Before considering their respective contentions, we would like to point out that the learned Collector, during the hearing of appeals, had,…

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