MUHAMMAD NAJAM-UD-DIN MENGAL, J:-This judgment disposes of the Custom Reference No.50 of 2018 filed by the appellant (Collector Customs) under Section 196 of the Customs Act, 1969 against the judgment dated 10th April 2018 ("the impugned judgment") passed by the learned Member (Technical-III), Customs Appellate Tribunal Bench-III, Karachi ("the Appellate Tribunal") whereby the appeal filed by the respondent was disposed off with the following observations:"10 Keeping in view of above it is pertinent that the appellant has exported major quantity (claimed to have been exported 78% of the input goods) which proves the bona fide and seriousness of the appellant to export the input goods under the manufacturing bond scheme The appellants have claimed to produce record for wastage. As for penal surcharge I am inclined to hold that the applicant has made all his efforts to export the input goods within the stipulated period allowed under the manufacturing bond scheme. However on account of e...