COLLECTOR CUSTOMS, MODEL CUSTOMS COLLECTORATE, ISLAMABAD VS MUBARAK SHAH, 2014 PTD-ISLAMABAD 2007 (2014)

Customs Act (IV of 1969)---

----Ss. 168 & 196---Reference---Maintainability---No "question of law" raised---Smuggling of goods through truck---Seizure of goods and truck by customs authorities---Customs Appellate Tribunal ordered release of goods and truck on the basis that goods had been brought by the respondent from an open customs auction---Plea of petitioner/Collector Customs that Customs Appellate Tribunal did not take into account the fact that goods purchased by respondent from open customs auction did not tally with the goods seized, and were being transported under the pretext of the ones sold in the open auction---Validity---Plea/question raised by the petitioner through Reference did not constitute any "question of law", but was based on facts---Reference was dismissed in limine accordingly.

Rehan Seeral for Petitioner.

ORDER

NOOR-UL-HAQ N. QURESHI, J.---Through the instant Customs Reference, the petitioner has raised certain questions of law arising out of the judgment dated 1-10-2012 in Appeal No.67/CU/IB of 2012 passed by the learned Customs Appellate Tribunal, Islamabad Bench, Islamabad.

2.Facts of case are that in pursuance of information that huge quantity of BOPP Film Packing Roll would be smuggled from Peshawar to down country, the Deputy Superintendent, Customs Preventive Division, MCC, intercepted a Truck at Kalar Kahar on 25-4-2012. On search, recovery of foreign origin BOPP Films Packing Roll (weighing 1000 KGs.) was made. On demand, no documentary evidence or otherwise showing legal import or lawful possession of the recovered goods was produced. Consequently, recovered goods were seized under section 168 of the Customs Act, 1969 and Truck under section 157 of the Act and notice was served upon the respondents coupled with show-cause notice. The Adjudicating Officer processed the case and confiscated the seized goods as well as Truck vide his order dated 27-7-2012. Aggrieved with the said decision, the respondents filed appeal before the Collector (Appeals), Islamabad which was transferred by him to respondent No.3. The learned Customs Appellate Tribunal, vide impugned order dated 1-10-2012, set aside order-in-original dated 27-7-2012 and the seized BOPP Films and the seized Truck were released unconditionally, hence this Reference.

3.In view of learned counsel for the applicant, the following question of law arises out of impugned judgment passed by respondent No.3:--

"Whether the Tribunal was justified in observing that the goods which had been bought by the respondent No.1 from the open auction held at Mardan Customs Office were actually the ones which were being transported by the respondents?"

He argued that instant Reference Application has been filed before this Court in terms of section 196 of the Customs Act, 1969 against the impugned order, which is illegal and liable to be set aside. He has emphasized that the order passed by the learned Tribunal is not legally sustainable, as the same has been passed without appreciating the facts on record and the applicable laws. Learned Tribunal has not taken into account the material fact that the properties and specification of BOPP Film Rolls purchased from the open auction by respondent No.1 did not tally with the BOPP Film Rolls seized by the Customs Authorities. The same were totally different set of BOPP Film Rolls which were being transported from Peshawar to Lahore under the pretext of the ones sold in the open auction by the Customs Authorities.

4.We have carefully considered the arguments as well as other material available on record.

5.We are of the opinion that question raised by the learned counsel for the petitioner through this Customs Reference does not constitute any question of law. On the contrary, the arguments advanced by the learned counsel for the applicant are based upon facts and not upon any question of law or reference to any provision of law.

6.In view of above, we find no force in the instant Customs Reference, which is hereby dismissed in limine.

MWA/50/ISLReference dismissed.