2003 PLP 2840 (PTD)
Messrs CHIRAGH OIL PRODUCTS Versus COLLECTOR OF CUSTOMS (EXAMINATIONS), CUSTOMS HOUSE, KARACHI
| Citation | 2003 PLP 2840 (PTD) |
| Forum / Court | Karachi High Court |
| Bench Members | Zahid Kurban Alavi and Mujibullah Siddiqui, JJ |
| Parties | Messrs CHIRAGH OIL PRODUCTS Versus COLLECTOR OF CUSTOMS (EXAMINATIONS), CUSTOMS HOUSE, KARACHI |
| Primary Law | Customs Act (IV of 1969)‑‑‑ |
Q1: What are the key laws and sections cited in 2003 PLP 2840 (PTD)?
This judgment primarily cites: Customs Act (IV of 1969)‑‑‑ as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2003 PLP 2840 (PTD)?
The case was heard and decided by the Karachi High Court bench comprising: Zahid Kurban Alavi and Mujibullah Siddiqui, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2003 PLP 2840 (PTD) (Messrs CHIRAGH OIL PRODUCTS Versus COLLECTOR OF CUSTOMS (EXAMINATIONS), CUSTOMS HOUSE, KARACHI). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Raja Muhammad Iqbal for Respondent.
- Date of hearing: 13th September, 2001.
Headnotes / Summary
‑‑‑‑S.196‑‑‑Special Customs Appeal before High Court Maintainability-‑‑High Court could not entertain a special customs appeal where legal point raised before High Court neither was agitated before Tribunal below nor had arisen out of decision of Tribunal. Sohail Muzaffar for Applicants.
Judgment & Decree
ZAHID KURBAN ALAVI, J.‑--We have noted that in the appeal that was filed before the Customs Tribunal the dispute that was agitated related to whether the goods so imported were of prime quality or not. Both the counsel for the appellant and the respondents had led their respective view points in respect of the type of coils and sheets that were imported. During the course of the arguments one of the request made was for re‑examination of the goods as obviously there was a difference of opinion. No question relating to the jurisdiction of the" present respondent to issue show‑cause notice was raised. After the decision of the Tribunal this appeal has been filed where questions of law have been raised and primarily the petitioner has assailed or tried to assail the show‑cause notice issued by the Collector Customs (Examination) on the ground that he had no jurisdiction to issue such a show‑cause notice. We have, however, noted that no such legal objection had been raised before the Tribunal. As observed, the entire discussion before the Tribunal pertained to the type of goods that were imported and its classification. We regret we cannot entertain a special customs appeal where the legal point so agitated not has not been agitated before the Tribunal nor has it arisen out of the decision of the Tribunal. Under these circumstances the present special customs appeal is dismissed. H.B.T/C‑85/K Appeal allowed.