COLLECTORATE OF CUSTOMS VS Messrs NOMAN CHUGTAI, 2007 PTD-KARACHI-HIGH-COURT-SINDH 153 (2006)

Customs Act (IV of 1969)---

----Ss. 194-B(2) & 196---Non-consideration of facts on record by Tribunal---Reference to High Court---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.

ORDER

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/KReference dismissed.