Messrs DEWAN CEMENT LTD. Through Chief Operating Officer VS COLLECTOR OF CUSTOMS (APPRAISEMENT) and another, 2006 PTD-KARACHI-HIGH-COURT-SINDH 2762 (2006)

Customs Act (IV of 1969)---

----S. 194---Appellate Tribunal, jurisdiction of---Scope---Tribunal could decide both questions of fact and law raised before it---Principles.

Farogh Naseem and Sardar Ejaz for Petitioners.

Raja Muhammad Iqbal and Akhtar Ali Mahmud, Deputy A.-G. for Respondents.

Date of hearing: 9th August, 2006.

JUDGMENT

SABIHUDDIN AHMED, C.J.---The only question of law requiring consideration appears to be whether in the facts and circumstances of the case the learned Tribunal has unjustifiably declined exemption to the Applicant from custom duty and sales tax on the machinery imported by it under S.R.O. 484(I) of 1992, dated 14-6-1992.

2. Dr. Farogh Naseem, learned counsel for the 10 applicants, argued that the applicants were entitled to exemption from customs duty in respect of imported machinery on the ground that such machinery was not being locally manufactured and that the applicant's industrial unit was outside 30 k.ms. from the limits of municipal/cantonment areas. It appears that adverse finding against the applicants recorded by the respondent No.1 were questioned before learned Appellate Tribunal. The Tribunal rejected both the contentions observing that the findings of fact had been recorded by the respondent No.l, which had not been disputed before it.

3. We regret to say that the observations in both respects were unwarranted. In the first instant'the memo. of appeal explicitly indicates that the findings of the respondent No.1 on both counts were duly questioned. Secondly the learned Tribunal appear to be under a misconception that it was only required to record findings on a pure question of law and could not sit in judgment over findings of fact recorded by Tribunals below. In the circumstances, as very fairly conceded by learned D.A.G., the matter ought to be remanded to the learned Appellate Tribunal for a decision in accordance with law. Order accordingly. It is expected, that a decision will be recorded within three months from the date of receipt of this order.

S.A.K./D-39/KCase remanded.