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2024 PTD 316 PESHAWAR-HIGH-COURT

Case information

Citation
2024 PTD 316 PESHAWAR-HIGH-COURT
Court
Peshawar High Court
Year
2024
Reporter
PTD
Subject matter
Criminal
Provisions referred to
S. 193; S. 194-

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

Citation Name: 2024 PTD 316 PESHAWAR-HIGH-COURTBookmark this Case COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, PESHAWAR VS MUHAMMAD ARIF Ss.193 & 194-a---Reference---appeal---Facts not considered---Effect---authorities were aggrieved of order passed by Customs appellate Tribunal setting aside extra duties and taxes imposed against respondents / importers---Validity---No issue relating to short levy of amount was adjudged by assessing officer, though, order-in-original passed by assessing officer was appealable to Collector Customs (appeal) in terms of S.193 of Customs act, 1969, as well as before Customs appellate Tribunal under S. 194-a of Customs act, 1969---appeal could be filed on the issues which were directly and substantially an issue before adjudicating officer---appeal was not only a statutory right, but was a continuation of proceedings initiated at lower forum and appellate fora could adjudicate upon an issue which had remained directly and substantially an issue before the first forum and had no authority to go beyond such issue---Customs appellate Tribunal decided issue relating to assessment and levy of duties and taxes, which never remained subject of show cause notice---adjudication in question was based on extraneous consideration and was illegal---High Court declined to interfere in order passed by Customs appellate Tribunal---Reference was dismissed, in circumstances.

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