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MESSRS BARA GHEE MILLS (PVT.) LTD. versus THE ASSISTANT COLLECTOR CUSTOMS

Article 196 oms Customs Rules, 2001, Chapter XI [Rule 133 to 215 AJ ? Constitution of Pakistan, Article 199 - Constitution Petition Filed directly before the High Court against the collection of customs duty and other viable public liabilities - retaining recovery The procedure was provided under Chapter XI of the Customs Rules 2001, against the collection of official dues adj. Appeals and reviews against forum orders! The tribunals were introduced under Chapter XIX of the Customs Act 1969, which ended in high. Under section 196 of the Customs Act, 1969, the court in its jurisdiction exempted income income tax references, customs appeals, etc., where the High Court itself was the repository of the final appellate, review or reference powers granted by the relevant law. It was unusual for the High Court to be persuaded to entertain a constitutional petition in favor of its appellate, review or referee. Invalid jurisdiction [Page 1 741] A

PLD 2017 Supreme Court 738

Present: Mushir Alam,

Qazi Faez Isa and Sardar Tariq Masood, JJ

Messrs BARA GHEE MILLS (PVT.) LTD. and 2 others—Petitioners

versus

The ASSISTANT COLLECTOR CUSTOMS and 4 others—Respondents

vil Petitions for Leave to Appeals Nos. 549-P of 2015, 141-P and 142-of 2017, decided on 6th April, 2017.

(Against the judgment dated 10.07.2015 passed by the Peshawar gh Court, Peshawar in W.P. No. 1283-P/2015 and against the mmon Judgment dated 21.9.2015 passed in W.P. No. 3685-P/2015 d in Review Petition No. 160-P of 2015 (arising out of W.P. >.1283-P/15) respectively)

a) Customs Act (IV of 1969)—

S. 196—Customs Rules, 2001, Chapt. XI [Rr.133 to 215-AJ— constitution of Pakistan, Art. 199—Constitutional petition filed directly fore the High Court against recovery of customs duties and other viable government dues—Maintainability-—Procedure for recovery d remedy against recovery of government dues, was provided for under Chapter XI of the Customs Rules, 2001—Appeals and revisions against the orders of adjudicating authority forum tribunals were catered for under Chapter XIX of the Customs Act, 1969 which proceedings culminated in the High Court in its referral jurisdiction under S. 196 of the Customs Act, 1969—In matters emnating from income tax reference, customs appeals etc., where the High Court itself was the repository of ultimate appellate, revisional or referral powers conferred by the special relevant statute, it was rare for the High Court to be persuaded to entertain a constitutional petition in preference to its own appellate, revisional or referral jurisdiction. [p. 741] A

Khalid Mehmood v. Collector of Customs, Customs House, Lahore 1999 SCMR 1831 and Messrs Paramount Spinning Mills Ltd. v. Customs, Sales Tax and Central Excise Appellate Tribunal and another 2012 SCMR 1860 ref.

(b) Customs Act (IV of 1969)—

—S. 202—Recovery of Government dues—Limitation—For recovery of Governmental dues under S.202 of the Customs Act 1969, no limitation was provided, [p. 743] B

Isaac Ali Qazi, Advocate Supreme Court for Petitioners.

Hafiz Ahsan Ahmed Khokar, Advocate Supreme Court for FBR (on Court’s call).

Date of hearing: 6th April, 2017.

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