JUDGMENT

These Reference Applications, have been preferred by the Director of Post Clearance Audit and Collector of Customs (Applicant hereinafter) have impugned an Order dated 22.02.2019 passed by the Customs Appellate Tribunal at Karachi in Customs Appeal No. K-666/2017 others connected Appeals (6 Appeals) proposing the following questions of law:-i. Whether the learned Appellate Tribunal has considered the provision of Section 79(1)(b) read with Section 32(1)(c) of the Customs Act, 1969, the less payment of revenue through wrong self-assessment is also not a case of mis-declaration within the meaning of Section 32 of the Customs Act, 1969 read with SRO 499(I)/2009?ii. Whether the learned Appellate Tribunal has not erred in law to accept claimed benefit of Part 1-24 of Part-I of Fifth Schedule to the Custom Act, 1969, Sr. No.15(2) of Table 3 of the Sixth Schedule to the Sales Tax Act, 1990 under PCT 9405.1090?iii. Whether on the facts and circumstances of the case the learned Appellate Tribun...