COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, JAMRUD ROAD, PESHAWAR vs KHYBER TEA AND FOOD COMPANY S — 2022 PTD 1477 PESHAWAR-HIGH-COURT

Case information

Citation: 2022 PTD 1477 PESHAWAR-HIGH-COURT
Court: Peshawar High Court
Year: 2022
Reporter: PTD
Parties: COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, JAMRUD ROAD, PESHAWAR vs KHYBER TEA AND FOOD COMPANY S
Subject matter: Tax & Customs
Provisions referred to: S. 196---R; S. 196; Customs Act

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, MODEL CUSTOMS COLLECTORATE, JAMRUD ROAD, PESHAWAR VS KHYBER TEA AND FOOD COMPANY S.196---Reference---High Court, jurisdiction of---Question of fact---Reappraisal of evidence---Scope---Question was with regard to import of goods in question---Two forums i.e. Adjudicating Officer and Collector Appeals concurred with department by holding that invoices in question were irrelevant---Customs Appellate Tribunal held the invoices were relevant and declared that goods were legally imported through those documents---Validity---Fact that seized goods were imported against invoices, was determined by Customs Appellate Tribunal as final hierarchy under Customs Act, 1969, for determining question of fact---High Court had very limited jurisdiction under S.196 Customs Act, 1969, and could not interfere with questions of fact determined by the Tribunal on the ground that on reappraisal of available record, a different conclusion could be drawn---High Court was to answer and interpret questions of law raised by any party to proceedings from judgment passed by the Tribunal---High Court declined to interfere in order passed by Customs Appellate Tribunal---Reference was dismissed, in circumstances. Head NotesCase Description

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