T & N PAKISTAN PRIVATE LIMITED vs The COLLECTOR CUSTOMS S — 2022 SCMR 1119 SUPREME-COURT

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T & N PAKISTAN PRIVATE LIMITED VS The COLLECTOR CUSTOMS S. 19---China-Pakistan Free Trade Area Rules of Origin, 2005 [as notified by S.R.O. No. 1286(I)/2005 dated 24-12-2005], R. 14---Import of "Fiber Manufacturing Plant" from China---Exemption from customs duties under SRO No. 659(I)/2007 dated 30-06-2007 ('the SRO")---Importer failing to produce proper certificate of origin---To avail the benefit of 'S.R.O' in question, the petitioner-importer was required to present Original Certificate of Origin with the given specimen signature of Chinese authorities---Moreover Rule 14 of the China-Pakistan Free Trade Area Rules of Origin, 2005 ('the Rules') provided that a claim that products shall be accepted as eligible for preferential concession shall be supported by a certificate of Origin issued by the government authorities designated by the exporting party and notified to the other party to the agreement in accordance with the Operational Certification Procedures as set out in Attachment-A, which outlined and delineated the procedure on the issuance and verification of the Certificate of Origin (Form-X) and other related administrative matters---Since the petitioner failed to fulfil said mandatory requirements envisioned in the 'S.R.O' and the Rules, his claim for exemption under the 'SRO' was rightly rejected---Even before the High Court, the petitioner was encountered and confronted with the same situation and called upon to show the Original Certificate of Origin but it failed to produce any document---Petition for leave to appeal was dismissed and leave was refused. Head NotesCase Description Citation Name: 2022 SCMR 1119 SUPREME-COURTBookmark this Case T & N PAKISTAN PRIVATE LIMITED VS The COLLECTOR CUSTOMS S. 196---Reference to High Court---Scope---Factual controversies---Precise intent of remedy of reference provided under section 196 of the Customs Act, 1969 is to resolve and adjudicate only the question of law originating and stemming from the order passed by the Appellate Tribunal---High Court cannot embark upon factual aspects or controversy---High Court while exercising appellate jurisdiction under section 196 of the Customs Act, 1969 is not free to embark upon an unfettered inquiry into factual aspects which have been properly considered and decided by the Tribunal. Head NotesCase Description

T & N PAKISTAN PRIVATE LIMITED vs The COLLECTOR CUSTOMS S — 2022 SCMR 1119 SUPREME-COURT

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