Law: Customs Act, 1969

Section: 196

(a) Customs Act (IV of 1969)--- ----S.196---High Court, jurisdiction of---Scope---No question of fact can be raised and decided by High Court in exercise of powers vested under S.196 of Customs Act, 1969. Pakistan State Oil Co. Ltd. v. Collector of Customs, E&ST and others 2006 SCMR 425 rel. (b) Administration of justice--- ----Practice contravening law/rule---Effect---Practice cannot override a provision of law---If any practice is being carried out in contravention of law/rule, such practice has to be stopped. (c) Customs Act (IV of 1969)--Ss. 32 (3) & 196---Customs General Order 21 of 1973 and Customs General Order 21 of 1989---Sales Tax Act (VII of 1990), S.65---Short levy---Recovery---PCT heading---Determination---Goods imported were assessed under PCT heading 2823.0020 as it was declared to be Titanium Dioxide---Subsequently on post importation audit it was found that the consignments were classified under PCT heading 3206.1100 and notice for recovery of short levy was issued---Plea raised by importer was that department had erred in application of changed classification to its goods with retrospective effect---Validity---Department did not err in application of changed classification, as there was no imposition of new levy---All that was done was that on declaration of importer its goods were cleared under a wrong PCT heading and when such fact was discovered during post importation audit, a show cause notice under S.32(3) of Customs Act, 1969, was issued and escaped tax was recovered---Importer was only called upon to pay the difference of short levied duties/taxes etc.---High Court declined to interfere in the order passed by authorities---Reference was disposed of accordingly. Messrs Nazir Ahmed v. Pakistan PLD 1970 SC 453; Messrs Radhka Corporation v. Collector of Customs 1989 SCMR 353; Collector v. Messrs S.M. Ahmad and Company 1999 SCMR 138; Messrs Shahnawaz Enterprises v. Collector 2005 PTD 1172; Collector v. Messrs New Electronics PLD 1994 SC. 363; Messrs Muzzamal Brothers v C.B.R., PLD 1997 Lah. 36; Ms. H. Sheikh Nooruddin and Sons Ltd. v. C.B.R., PLD 1989 Kah. 601; Messrs Happy Manufacturing's case 2003 PTD (Trib.) 293; Messrs Prime…

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