MR. JUSTICE KARAMAT NAZIR BHANDARI.-(I). Petitioner seeks leave to appeal from the judgment and order of the Lahore High Court, Lahore dated 20.01.2003 passed in Customs Appeal No. 13 of 2003. By the impugned judgment, the High Court dismissed the appeal brought by the petitioner, for the reason that no question of law within the meaning of Section 196 of the Customs Act, 1969 (hereinafter to be referred to as "the Customs Act") was involved.
2. The petitioner imported a consignment of kitchenware and filed bill of entry No. 1935, dated 27.06.2001 with custom officials of Faisalabad Dry Port for its clearance. In the packing list, invoice and bill of lading as well as bill of entry, weight of the consignment was declared at 1721 Kgs.
Apparently on an information, the authorities got the consignment weighed afresh and it turned out that the same was of 4260 Kgs. The difference between the declared weight and the actual weight was found to be 2539 Kgs. The declared value of the consignment in U.S. $ was 2833.90.
After initial processing (before fresh weighment) consignment was assessed to the duty and taxes in the sum of Rs. 98,570/-. This was paid. Afterwards, Adjudication proceedings were taken in hand.
The goods were also got tested by the department from the PCSIR Laboratory. The comparative prices were obtained from internet, local market and from Duty Free Shop and keeping all these in view, the value of goods was arrived at Rs. 13,79,324/- and on this valuation, the amount of custom duty and taxes was worked out at Rs. 7,22,422/-. A sum of Rs. 98,570/- having already been deposited the petitioner was issued a show cause notice as to why he should n6t be called upon to deposit the remaining amount of Rs. 6,23,851/-. The petitioner contested the show cause notice/demand. The Adjudication Officer upheld the fresh valuation of the department as also the outstanding demand. He further imposed a fine equal to 30% of the customs value in lieu of confiscation. Feeling aggrieved against the order of Adjudication Officer the petitioner filed an appeal (Appeal No.1960/LB/2002) in the Customs, Excise and Sales Tax Appellate Tribunal, Lahore which was dismissed on 23.12.2002. Thereafter the petitioner filed an appeal under Section 196 of the Customs Act, and as noted above, was dismissed by the Lahore High Court vide judgment dated 20.01.2003 on the finding that no question of law was involved in the appeal.
3. We have heard learned counsel for the petitioner for a considerable time. Learned counsel's arguments mostly revolved around facts. For instance, he maintained that in some similar cases the duty levelled was less. Learned counsel appearning on behalf of the department as also the learned Deputy Attorney General- on Court's notice dated 17.04.2003 have opposed the petition and have maintained that the cases being referred to by the learned counsel for the petitioner were distinguishable in as much the origin of goods was either from Germany or France while the origin of consignment in this case is Italy.
4. It is undisputed that under the Customs Act, the jurisdiction of the High Court is limited only to examining the question of law. Inspite of valiant efforts, learned counsel for the petitioner failed to show the presence of any question of law in the appeal. Even if Adjudication Officer has failed to rely upon the earlier cases, the failure hardly showed the presence of a question of law for adjudication by the High Court.
5. We are satisfied that the judgment and order of the High Court is correct. This petition in the circumstances is dismissed and leave is declined.