Law: Customs Act, 1969

Section: 194

Customs Act (IV of 1969)--Ss. 194 & 196---Decision of Appellate Tribunal on question of fact---Appeal of High Court---Maintainability---Question, whether goods were of foreign origin or not had been decided by Tribunal as well as by the Additional Collector of Customs---No question of law arose from such decisions for determination by High Court in terms of S.169 of Customs Act, 1969---High Court dismissed appeal in circumstances. ORDER RANA BHAGWANDAS, J.---Petitioner is aggrieved by Sindh High Court order, dated 15-3-2005 dismissing Special Customs Appeal of the petitioner against the order passed by Customs, Central Excise and Sales Tax Tribunal upholding Order-in-Original passed by Additional Collector Customs. 2. Operative part of the impugned order reads as under:-- "We have heard the learned counsel at length with reference to the relevant facts and the questions proposed in this appeal. The moot point for consideration in the matter is that whether the goods seized from the appellant were not of foreign origin and the appellant was in lawful custody of the same. By majority view, the Tribunal has recorded its findings against the appellant on this point which is a finding of fact deciding the fate of appellant's claim. In view of above, in our opinion, none of the questions proposed in…

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