Sindh High Court
2025
THLN 8087
2025 PTD 765
Laws Cited
Customs Act, 1969
Sections
25,25A,32(1),32(2),32(3A),79,196(5)

GHULAM MURTAZA, ADVOCATE.

VS

M/S ZAHID ALI & COMPANY, ROOM # 18, 1ST FLOOR, SHAH MARKET M. A. JINNAH ROAD, KARACHI.

Petitioner(s) by: NEMO
Respondent(s) by: NEMO
Present: PRESENT; MR. JUSTICE MUHAMMAD JUNAID GHAFFAR AND MR. JUSTICE AGHA FAISAL
ORDER

Through these Reference Applications, the Applicant has impugned a common Judgment dated 22.05.2019 passed by the Customs Appellate Tribunal, Karachi in Customs Appeal No. K-07/2017 and other connected matters, proposing the following questions of law:"A. Whether on the facts and circumstances of the case the learned Customs Appellate Tribunal has erred in law not to consider that "taking into consideration" the official website wwe.icegate.gov.in named as "Ice Gate-e Commerce Portal Central Board of Excise Customs" which reveals that the container number, shipping bill number and other export documents were matched with the corresponding particulars mentioned in the Goods Declaration filed in Pakistan, however, the import concealed the export price of the goods declared to the Indian Customs and was not much higher side?B) Whether on the facts and circumstances of the case the learned Customs Appellate Tribunal has erred in law not to consider that as per section 79 of the Customs Act...