Law: Customs Act, 1969

Section: 106,194B,196

(a) Customs Act (IV of 1969)---Ss. 196 & 194-B---Appeal to High Court---Scope---Question of limitation---High Court could exercise its jurisdiction only in respect of questions of law arising out of order under S.194-B, Customs Act, 1969---Where the plea of limitation was not raised before the Customs hierarchy, High Court was not competent to consider said plea as same was neither raised before Collector, Customs nor before the Tribunal, and no discussion was found in orders of both the forums on the point of limitation and it could be assumed that such question never arose from the order passed by the Tribunal---Question of limitation was a mixed question of law and fact and unless it was raised before the forum below, same could not straightaway be agitated before the High Court---Factual controversy was sorted out upto the level of the Tribunal---Remedy under S.196, Customs Act, 1969 was restricted to legal points only, which was not available before the High Court in the present case. (b) Customs Act (IV of 1969)--- ----S. 106---Clearance of warehoused goods for export as provision on a conveyance proceeding to foreign destination---Supply of oil by the supplier Company to Pakistan Navy for ships was made at the rate which was applicable for supply to Pakistani ships other than on foreign voyage, which rate included the element of duty and taxes---Supplier Company in fact, had charged the same rate from Pakistan Navy, which was charged from other Pakistani ships not going abroad---Exemption to Pakistan Navy, thus, remained useless for them and the amount of claimed exemption went in the pocket of supplier Company, which was itself, a planned evasion---Provision of S.106, Customs Act, 1969, in circumstances, was not available to the supplier company to Pakistan Navy---Supplier Company, however, had started making payments of duty/taxes on the supplies from 1st September, 2000, which furnished sufficient basis to hold that the demand of Customs Authorities was correct and according to law and it was proved that the supplier Company had withheld Government revenue since long without any justification---Supreme Court, converted the petitions into appeal,…

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