COLLECTOR OF CUSTOMS, CUSTOMS HOUSE, PESHAWAR versus WAHEED GUL
Sections 168, 179, 194 A & 196 Vehicle Seizure / High Court Scope Appeal / Appellant / Customs Authority And Appellate Tribunal Accepting Appeal Filed By Respondent, Unconditional Vehicle Release The department filed a reference before the High Court against the Appellate Tribunal's decision on the order, stating that the request for reference was objected to by the respondent on the ground that there was no question of law in the matter. And the question involved in this matter is purely a question. In fact, an appeal was granted to the collector against any decision / order passed under section 179 of the said Act by an officer of the Customs under section 193 of the Customs Act, 1969 and any such sanction The order was also subject to further appeal under the Appellate Tribunal. Section 194A of the Final Act was attached to the R passed by the Appellate Tribunal Scheme and stated unambiguously that the Appellate Tribunal was the final arbiter for the determination of facts as well as the facts and law. The corresponding queries were also associated with such orders, so far as the classification provided by the Customs Act 1969 was concerned, only reference could be made. The High Court, under section 196 of the Customs Act, 1969, where the appellate tribunal's High Court order could not raise the question of law, could not even be presented on this dispute, was brought before it and the trial will continue. , Unless that was the case. Confirm that a question of law will arise in such a way that the question of law shall be a question in which either the law provides or applies
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