Law:

Section:

Customs Act (IV of 1969)--- ----Ss.33 & 196---Notification S.R.O. 462(I)/1995, dated 4-6-1995---Refund---Customs Reference---Customs Authorities assailed order passed by Customs, Excise and Sales Tax Appellate Tribunal, whereby appeal filed by importer was allowed---Validity---Provisions of S. 33 of Customs Act, 1969, were only applicable when duty and charges were paid through inadvertence, error or misconstruction---Importer claimed exemption from duty and taxes at the very outset at the time of filing of goods declaration and the same was denied by authorities, thus no inadvertence, error or misconstruction was involved---Owing to persistent efforts on the part of importer, certain refund claims were settled in its favour, which also included three time barred claims---Case of authorities was not governed by the provisions of S. 33 of Customs Act, 1969, as neither there was any inadvertence nor error or misconstruction on the part of importer in claiming refunds from authorities---Importer had claimed exemption under S.R.O. 462(I)/ 1995, dated 4-6-1995, from the day one and the same had been denied by authorities but subsequently it was granted by sanctioning 12 claims including 3 time barred claims vide letter dated 12-11-1998---Question of grant of exemption on merits of the case was never in dispute, once Central Board of Revenue had categorically decided issue in favour of importer---Reference was dismissed in circumstances. Pakistan Telecommunications Corporation v. Federation of Pakistan 2011 PTD 2175; Ghulam Abbas v. C.B.R. 1994 CLC 1612; Messrs Century Insurance Co. v. CBR and others 1993 SCMR 1232 and Pfizer Laboratories Ltd. v. Federation of Pakistan PLD 1998 SC 64 ref. JUDGMENT MUHAMMAD JUNAID GHAFFAR, J.---The instant Special Customs Reference Application ("SCRA") has been filed under section 196 of the Customs Act, 1969 ("the Act") against the Order dated 17-2-2010, passed by the Customs, Excise and Sales Tax Appellate Tribunal, Bench-I, Karachi ("the Tribunal") in Custom Appeal No. K-10/ 2006.. 2. The applicant has proposed the following questions of law purportedly arising out of the Order of the Tribunal:-- (A) Whether on the facts and…

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