COLLECTORATE OF CUSTOMS vs Messrs NOMAN CHUGTAI
This reference application was filed by the Collectorate of Customs (Appraisement) under the Customs Act, 1969, challenging an order passed by the Appellate Tribunal. The applicant raised several questions of law, primarily asserting that the Tribunal failed to consider the relevant facts on record regarding provisional assessment, mis-declaration, and fraud under Sections 32 and 81 of the Customs Act, 1969. The High Court observed that the Appellate Tribunal is the final fact-finding authority. Where an applicant contends that the Tribunal has ignored or failed to consider facts available on record, the appropriate legal remedy is to file a rectification application before the Tribunal itself under Section 194-B(2) of the Customs Act, 1969, rather than bringing a reference application. Consequently, the High Court held that the reference application, as framed, was not maintainable on the grounds urged by the applicant's counsel and dismissed it in limine.
- Is a reference application maintainable before the High Court on the ground that the Appellate Tribunal failed to consider facts available on record?
- Can an applicant file a rectification application under Section 194-B(2) of the Customs Act 1969 if the Appellate Tribunal has ignored facts on record?
- Which forum is the final fact-finding authority under the scheme of the Customs Act 1969?
- Section 32(1), Customs Act 1969
- Section 32(2), Customs Act 1969
- Section 81, Customs Act 1969
- Section 156(1) clause (14), Customs Act 1969
- Section 186, Customs Act 1969
- Section 194-B(2), Customs Act 1969
ORDER
' Granted with all just exceptions.
2. The Collector of Customs (Appraisement) has proposed the following questions of law arising out of the order of Tribunal:--
(1) "Whether on the facts and circumstances of the case, the learned Tribunal erred to hold that the case relates to provisional assessm ent in terms of section 81 of the Customs Act, 1969?
(2) Whether on the facts and circumstances of the case the learned Tribunal ignored the gross mis-declaration and fraud under sections 32(1) and 32(2) of the Customs Act, 1969, as well as all other penal proceedings?
(3) Whether on the facts and circumstances of the case the learned Tribunal not considering the show-cause-notice issued on 16-7-1992 regarding the gross mis-declaration of description and value under sections 32(1) and 32(2) punishable under clause (14) of section 156(1) of the Customs Act, 1969?
(4) Whether on the facts and circumstances of the case particularly that after completion of the proceedings and determination the show cause notice was issued on 16-7-1992, the learned Tribunal has erred to hold that the assessment was not finalized?
(5) Whether the partial detention of the warehoused goods for further enquiry in terms of section 186 of the Customs Act, 1969 can be termed as provisional assessment?
(6) Whether without securing the differential amount of duties and taxes the assessment can be termed as provisional in terms of section 81 of the Act?"
' Heard Mr. Raja M. Iqbal, learned counsel for the applicant.
The contention is that the Tribunal has not considered the facts available on record. We would like to observe that the Tribunal is the final fact finding authority and if as alleged the facts on record have not been considered the applicant may submit rectification application before the Tribunal under section 194-B (2) of the Customs Act, 1969. The Reference Application as drafte1d is not maintainable in the light of the contention of Mr. Raja M. Iqbal that the facts on record have not been considered. The Reference Application stands dismissed in limine.
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