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COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, PESHAWAR vs KHYBER TEA AND FOOD COMPANY, PESHAWAR S — 2022 PTD 1616 PESHAWAR-HIGH-COURT

Case information

Citation
2022 PTD 1616 PESHAWAR-HIGH-COURT
Court
Peshawar High Court
Year
2022
Reporter
PTD
Parties
COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, 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

COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, 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 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 as relevant and declared that goods was legally imported against payment of duties---Validity---Such was question of fact which was finally determined by Customs Appellate Tribunal---Reference before High Court lay when there was substantial question of law raised for adjudication---Question of law once determined by Customs Appellate Tribunal could not be re-agitated before High Court as jurisdiction under S.196 of Customs Act, 1969, was limited only to answer question of law---High Court declined to interfere in order passed by Customs Appellate Tribunal---Reference was dismissed, in circumstances. Head NotesCase Description

Other judgments reported in 2022 PTD

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