COLLECTOR OF CUSTOMS vs T.U — 2021 PTD 1870 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2021 PTD 1870 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2021
Reporter: PTD
Parties: COLLECTOR OF CUSTOMS vs T.U
Provisions referred to: S. 196---R

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

COLLECTOR OF CUSTOMS VS T.U. PLASTIC INDUSTRY COMPANY (PVT.) LTD. S.196---Reference to High Court---Scope---Findings of facts---Scope---Respondent was granted Duty and Tax Remission for Export (DTRE) approval for import of certain goods for the purpose of manufacturing and exporting "Artificial Leather"--- Department received information that the respondent had mis-appropriated the imported goods, which resulted in passing of order-in-original---Appellate Tribunal waived off the penalty imposed on the respondent---Validity---Appellate Tribunal, while considering that the contravention report was framed and order-in-original was passed much before the expiry of approved DTRE time period, had waived the penalty---Findings of facts recorded by Appellate Tribunal, unless found to be either perverse or contrary to record, could not be interfered with by the High Court while examining questions of law---Scope of Reference jurisdiction under the law was restricted to the extent of examining questions of law arising from order passed by Appellate Tribunal and it did not extend to deciding questions of facts or determination of disputed facts---Reference application was decided against the department.

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