Law:

Section:

Customs Act (IV of 1969)- -Ss. 32(1)(2), 79(1), 80 & 196-Reference-Factual controversy- Concurrent findings of facts by two forums below-Mis-declaration- Physical description-Authorities were aggrieved of concurrent findings of facts made by Collector (Appeals) and Customs Appellate Tribunal with regard to PCT classification of consignment in question- Validity-Questions proposed by authorities were questions of fact and did not give rise to any legal question arising from order passed by Customs Appellate Tribunal-Concurrent findings of fact were recorded by both appellate forums relating to classification of HS Code, which otherwise referred to a factual controversy and only in exceptional cases could give rise to legal controversy-Factual disputes could not be ascertained by High Court while exercising Reference jurisdiction under S. 196 of Customs Act, 1969-Reference was dismissed in circumstances. THIS ORDER PASSED BY: AQEEL AHMED ABBASI, JUSTICE:------------- Through instant Special Customs Reference Application, following questions have been proposed, which according to learned counsel for the applicant, are questions of law arising from the impugned order dated 18.06.2015 passed by the Customs Appellate Tribunal, Bench-III, Karachi in Customs Appeal No. K-431/2015/6075:- "(i) Whether the impugned order dated 18.06.2015 of the learned Customs Appellate Tribunal passed order in Customs Appeal No. K-431/2015 is not against the provisions under Sections 32(1), 32(2), 79(1) and Section 80 of the Customs Act, 1969 on the mis-declaration of classification on import of Double Sided Insulation Tape by the respondent? (ii) Whether on the facts and circumstances of the case the learned Appellate Tribunal erred in law to treat that the change of physical description, the goods found Double Sided Sealing Tape and PCT classification of the goods is not a "mis- declaration within the meaning of Section 32 of the Customs Act, 1969? (iii) Whether due to the change of the physical description and PCT classification of the goods the importer /respondent is not liable to pay the duty and taxes as per correct and lawful PCT heading of 3919.1090 attracting @20% Customs…

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