Customs Act (IV of 1969)‑‑‑

‑‑‑‑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.

Raja Muhammad Iqbal for Respondent.

Date of hearing: 13th September, 2001.

JUDGMENT

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/KAppeal allowed.