MIDDLE EAST CONSTRUCTION COMPANY, KARACHI vs The COLLECTOR OF CUSTOMS, KARACHI S — 2023 SCMR 838 SUPREME-COURT

Case information

Citation: 2023 SCMR 838 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2023
Reporter: SCMR
Parties: MIDDLE EAST CONSTRUCTION COMPANY, KARACHI vs The COLLECTOR OF CUSTOMS, KARACHI S
Subject matter: Tax & Customs
Provisions referred to: S. 196---R; 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

MIDDLE EAST CONSTRUCTION COMPANY, KARACHI VS The COLLECTOR OF CUSTOMS, KARACHI S. 196---Reference to High Court---Scope---Jurisdiction of High Court limited to questions of law---Imported vehicles, nature of---Tribunal was the last forum for the determination of facts---In the present case the Tribunal had concluded that the imported vehicles were prime movers---High Court realized the shortcomings in the references of the Customs department, therefore, it took it upon itself to ascertain the nature of the vehicles---High Court's jurisdiction under section 196 of the Customs Act, 1969 was limited to a question of law, therefore, it did not lay within the jurisdictional domain of the High Court to itself determine the nature of the imported vehicles---If the High Court preferred any particular reports which were before it, and if it was setting aside the judgments of the Tribunal then it should have given valid reasons for its preference---However, the High Court should not have embarked upon determining the nature of the vehicles itself, and to do so by relying upon material which had not been produced either before the adjudicating officer or the Tribunal---Manner in which the High Court took upon itself to ascertain the nature of the imported vehicles could not be endorsed---Appeals were allowed by setting aside the impugned judgments of the High Court, with the direction that the subject vehicles be released immediately on payment of the applicable duties and taxes, if the same had not already been paid.

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