Law: Customs Act, 1969

Section: 179

(a) Jurisdiction--- ----Orders passed without jurisdiction would be non-est in eyes of law. (b) Customs Act (IV of 1969)--S.179(1)---Pecuniary jurisdiction of Customs Officers prescribed in S.179(1) of Customs Act, 1969---Scope---Any transgression of such jurisdiction for not being a technical defect would render entire exercise of authority to be ab initio void and illegal---Illustration. Shamoon Traders v. Customs, Excise, Sales Tax Appellate Tribunal and others 2006 PTD 2177; Mansab Ali v. Amir and 3 others PLD 1971 SC 124; Reckitt Benckiser Pakistan v. Federation of Pakistan 2009 PTD 642 and Zarghoon Zarai Corporation v. Collector of Customs 2006 PTD 534 ref. (c) Customs Act (IV of 1969)--- ----S.196---Reference to High Court---Origin of imported goods---Determination of----Order of Tribunal deciding such point without discussing merits of case---Validity---Such point was a question of fact---No question of law arose from impugned order---Reference application was dismissed in circumstances. (d) Jurisdiction--- ----Exercise of---Mandatory condition stated. The exercise of jurisdiction by an authority is a mandatory requirement and its non-fulfilment would entail the entire proceedings to be coram non juidice. Mansab Ali v. Amir PLD 1971 SC 124; 2006 SCMR 783; 2007 SCMR 729; 2007 SCMR 1835; Faqir Abdul Majeed Khan v. District Returning Officer and others 2006 SCMR 1713; Yousuf Ali v. Muhammad Aslam Zia and 2 others PLD 1958 SC 104 and Saeed Farooq v. State and 2 others 1996 MLD 434 rel. (e) Customs Act (IV of 1969)--- ----S.196---Reference to High Court---Finding given by Tribunal regarding jurisdiction of an authority not controverted by Revenue---Effect---Such finding would be treated as question of fact. Commissioner of Income Tax Zone `A' Lahore v. Mst. Iqbal Begum 2001 PTD 1414 rel. ORDER IRFAN SAADAT KHAN, J.---By this Special Customs Reference application, order dated 1-9-2009 of the Customs, Excise and Sales Tax Appellate Tribunal, Bench-I, Karachi (CESTAT) is assailed in which the following questions of law have been raised:- (1) Whether the Appellate Tribunal, on the basis of an Order-in-Original passed in excess of pecuniary jurisdiction of the…

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