2007 PTD 153 (PLP)
COLLECTORATE OF CUSTOMS Versus Messrs NOMAN CHUGTAI
| Citation | 2007 PTD 153 (PLP) |
| Forum / Court | Karachi High Court |
| Bench Members | Muhammad Mujeebullah Siddiqui and Faisal Arab, JJ |
| Parties | COLLECTORATE OF CUSTOMS Versus Messrs NOMAN CHUGTAI |
| Primary Law | Customs Act (IV of 1969) |
Q1: What are the key laws and sections cited in 2007 PTD 153 (PLP)?
This judgment primarily cites: Customs Act (IV of 1969) as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2007 PTD 153 (PLP)?
The case was heard and decided by the Karachi High Court bench comprising: Muhammad Mujeebullah Siddiqui and Faisal Arab, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2007 PTD 153 (PLP) (COLLECTORATE OF CUSTOMS Versus Messrs NOMAN CHUGTAI). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Headnotes / Summary
Ss. 194-B(2) & 196
Non-consideration of facts on record by Tribunal
Maintainability--Tribunal being final fact-finding authority, applicant for such purpose could submit rectification application before Tribunal
High Court dismissed reference application being not maintainable. Raja M. Iqbal for Applicant.
Judgment & Decree
Granted with all just' exceptions.
2. The Collector of Customs (Appraisement) has proposed the following questions of law arising out of the order of Tribunal:- (1) "Whether on the facts and circumstances of the case, the learned Tribunal erred to hold that the case relates to provisional assessment in terms of section 81 of the Customs Act, 1969? (2) Whether on the facts and circumstances of the case the learned Tribunal ignored the gross mis-declaration and fraud under sections 32(1) and 32(2) of the Customs Act, 1969, as well as all other penal proceedings? (3) Whether on the facts and circumstances of the case the learned Tribunal not considering the show-cause-notice issued on 16-7-1992 regarding the gross mis-declaration of description and value under sections 32(1) and 32(2) punishable under clause (14) of section 156(1) of the Customs Act, 1969? (4) Whether on the facts and circumstances of the case particularly that after completion of the proceedings and determination the show cause notice was issued on 16-7-1992, the learned Tribunal has erred to hold that the assessment was not finalized? (5) Whether the partial detention of the warehoused goods for further enquiry in terms of section 186 of the Customs Act, 1969 can be termed as provisional assessment? (6) Whether without securing the differential amount of duties and taxes the assessment can be termed as provisional in terms of section 81 of the Act?" Heard Mr. Raja M. Iqbal, learned counsel for the applicant. The contention is that the Tribunal has not considered the facts available on record. We would like to observe that the Tribunal is the final fact finding authority and if as alleged the facts on record have not been considered the applicant may submit rectification application before the Tribunal under section 194-B (2) of the Customs Act, 1969. The Reference Application as drafted is not maintainable in the light of the contention of Mr. Raja M. Iqbal that the facts on record have not been considered. The Reference Application stands dismissed in limine. S. A .K./C-24/K Reference dismissed.