NIRVANA HOUSE DAY SPA AND SALOON VS ADDITIONAL DIRECTOR, INTELLIGENCE AND INVESTIGATION, 2018 PTD-LAHORE-HIGH-COURT-LAHORE 459 (2016)

Customs Act (IV of 1969)---

----Ss.194 & 193---Appellate Tribunal---Jurisdiction---Scope---Findings of fact ---Scope---Where order of Collector (Appeals) was impugned before Appellate Tribunal, and findings of fact were challenged, it was the duty of Appellate Tribunal to consider and dilate upon such findings of fact arrived at by Collector (Appeals), if such findings of fact were found to be incorrect by the Appellate Tribunal.

Mahmood Ahmed for Applicant.

Izharul Haque for Respondent.

JUDGMENT

SHAHID JAMIL KHAN, J.---During arguments, learned counsel for the applicant has drawn our attention to paragraph No. 7 from Collector (Appeal)'s order wherein a finding of fact is given to the effect that generator in question was locally purchased and a receipt was produced before the respondent authorities. Conversely, the Customs Appellate Tribunal ("Appellate Tribunal") has given a finding of fact that they have admitted before respondent authorities that generator in question was imported and duties were not paid thereon. As a consequence, application was moved for payment of nominal duties and charges.

2.Learned counsel for the respondents was confronted to show from the impugned order by Appellate Tribunal that findings given by Collector (Appeals) were discussed and were held as incorrect. He could not point out the same from the impugned order, however, submits that applicant was duty bound to produce complete record of the case with the reference application including the application for payment of normal duties and charges, wherein they have admitted to pay the taxes etc., as has been observed by the Appellate Tribunal.

3.Be that as it may, in our opinion, the Appellate Tribunal has not exercised its jurisdiction properly. Since, the order of Collector (Appeals) was impugned before the Appellate Tribunal, therefore, it was duty of the Appellate Tribunal to consider and dilate upon the findings of fact arrived at by the Collector (Appeals).

4.Under the circumstances, the impugned order dated 13.08.2015 is set aside and matter is remanded to the Appellate Tribunal for determination of the facts noted above. Needless to say that proper opportunity of being heard shall be provided to the parties.

Disposed of.

5.Office shall send a copy of this order under the seal of the Court to the learned Customs Appellate Tribunal as per Section 196(5) of the Customs Act, 1969.

KMZ/N-31/L Case remanded.