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DIRECTOR INTELLIGENCE AND INVESTIGATION, (CUSTOMS), PESHAWAR vs KHYBER TEA AND FOOD COMPANY, PESHAWAR S — 2022 PTD 1496 PESHAWAR-HIGH-COURT

Case information

Citation
2022 PTD 1496 PESHAWAR-HIGH-COURT
Court
Peshawar High Court
Year
2022
Reporter
PTD
Parties
DIRECTOR INTELLIGENCE AND INVESTIGATION, (CUSTOMS), PESHAWAR vs KHYBER TEA AND FOOD COMPANY, PESHAWAR 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

DIRECTOR INTELLIGENCE AND INVESTIGATION, (CUSTOMS), PESHAWAR VS KHYBER TEA AND FOOD COMPANY, PESHAWAR S.196---Reference---High Court, jurisdiction of---Question of fact---Scope---Question was with regard to import of goods---Validity---Reference before High Court only lay when there was substantial question of law raised for adjudication---Question of fact once determined by Customs Appellate Tribunal could not be re-agitated before High Court to answer a reference in terms of S.196 Customs Act, 1969---High Court declined to interfere in order passed by Customs Appellate Tribunal as amount of taxes and duties was less than one million and Additional Collector as well as Deputy Collector both had jurisdiction in the matter---Reference was disposed of accordingly. Head NotesCase Description

Other judgments reported in 2022 PTD

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