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COLLECTOR OF CUSTOMS (ENFORCEMENT), CUSTOM HOUSE AIRPORT ROAD, QUETTA vs ARZ MUHAMMAD S — 2026 PTD 900 QUETTA-HIGH-COURT-BALOCHISTAN

Case information

Citation
2026 PTD 900 QUETTA-HIGH-COURT-BALOCHISTAN
Court
Balochistan High Court
Year
2026
Reporter
PTD
Parties
COLLECTOR OF CUSTOMS (ENFORCEMENT), CUSTOM HOUSE AIRPORT ROAD, QUETTA vs ARZ MUHAMMAD S
Provisions referred to
S. 196---R; S. 196

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 (ENFORCEMENT), CUSTOM HOUSE AIRPORT ROAD, QUETTA VS ARZ MUHAMMAD S. 196---Reference to High Court---Scope---Determination of factual controversies---Forum---Appellate Tribunal as final fact-finding authority---Scope of interference---Under S. 196, reference to High Court lies only on question of law arising out of order of Appellate Tribunal---Appellate Tribunal is final forum for determination of facts, which cannot be reappraised by High Court unless findings are perverse or give rise to question of law---Question of law does not involve reappraisal of evidence or factual inquiry---High Court cannot undertake unfettered inquiry into facts already determined by Tribunal---In present case, no question of law arose, and matter had been correctly decided by Appellate Tribunal on facts---High Court declined to interfere---References filed by Department were dismissed in limine.

Other judgments reported in 2026 PTD

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