JUDGMENT

All these connected Reference Applications have impugned a common Judgment dated 05.03.2024 passed in Customs Appeal No. K-114 to 129 of 2024 by the Customs Appellate Tribunal, Karachi proposing various Questions of law; however, perusal of the record including the Judgment of the Tribunal and the objections filed by the Applicant in the Tribunal, it appears that there is only one legal Question which is relevant and can resolve the controversy and i.e., "Whether the Applicant (department) was justified in law to make re-assessment of the goods declaration ("GD's") under Section 80(3) of the Customs Act, 1969 after out of charge / release of the goods". Heard learned Counsel for the parties are perused the record. It appears and as stated the Applicant imported various consignments of Grafolin Injections for kidney transplant claiming certain exemption of duties and taxes under Serial No. 23 of the 5th Schedule to the Customs Act, 1969 ("Act"). All consignments in question were release...