Law: Customs Act, 1969

Section: 196

(a) Customs Act (IV of 1969)---S.196(2)---Appeal to High Court---Limitation---Appeal was filed on 27-11-2001 i.e. within thirty days of dispatch of the impugned order as provided under S.196(2), Customs Act, 1969; thereafter due to office objection as to how one appeal could be filed in 85 cases, the same were filed on 6-12-2001---Appeals, in circumstances, were not time-barred. (b) Customs Act (IV of 1969)--- ----S.196(2)---Appeal to High Court---Limitation---Issue whether limitation vis-a-vis the show-cause notices served upon the appellant being a pure question of law which was taken before the Tribunal in the memo of appeal, can be considered by High Court---Issue of limitation can be raised even before the Supreme Court provided it is a pure question of law and the facts are not in issue, since in most cases the question of limitation is a mixed question of law and fact. (c) Customs Act (IV of 1969)--- ----S.196(1)---Appeal to High Court--Only a question of law arising out of the order of Tribunal can be entertained. (d) Customs Act (IV of 1969)--- ----S.196---Appeal to High Court--Term "arising out of the, order of the Tribunal" not only includes those legal issues on which the Tribunal has expressed an opinion but also such issues, on which no opinion has been expressed though pressed before it by a party, otherwise it would close the doors of appeal to a party before the High Court. Thatta Cement Company v. Customs, Central, Excise and Sales Tax Appellate Tribunal 2003 PTD 1899 and Rana Brothers Oil Mills v. A.C. Sales Tax 2002 PTD 2526 distinguished. (e) Customs Act (IV of 1969)--- ----Ss. 132(3), 106 & 196---Show-cause notice---Limitation---Show-cause notices were of various dates in the months of February, March, May, June and December, 2001---Alleged evasion of customs duty was regarding the supplies made in the year 1997 to 2000 and wording employed in the show-cause notices were to the effect that "the customs duty was evaded due to a wrong interpretation of S.106, Customs Act, 1969 by the appellant viz., that Pakistan Navy Ships proceeded to foreign territories which was factually incorrect and hence the benefit of S.106, Customs Act, 1969…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492