Law: Customs Act, 1969

Section: 32(1),32(2),106,194A,194B,196

Law: Sea Customs Act, 1878

Section: 112

Law: Central Excise Act, (I of 1944)

Section: 11(3),12,12-A

Customs Act (IV of 1969)--- ----S. 196---Reference to High Court---Scope---Factual controversy---Supreme Court in the present case had remanded the matter to Adjudicating Officer to decide factual controversy afresh---Decision made Adjudicating Officer in post remand proceedings was maintained upto Customs Appellate Tribunal---Validity---Supreme Court had remanded the matter to adjudicating authority precisely on the ground that the matter involved the resolution of factual controversy---Supreme Court in remand order had categorically held that insofar as question of law was concerned, the same already stood decided by the court against importer in earlier round of litigation---No substantial question of law had been referred for opinion of High Court by importer---Reference application which did not relate to actual controversy and related to factual aspect of the matter could not be examined by High Court while exercising reference jurisdiction under S. 196 of Customs Act, 1969---High Court declined to answer questions proposed by importer as the same already stood decided against importer in earlier round of litigation by Supreme Court---No factual controversy could be agitated or decided by High Court under S. 196 of Customs Act, 1969---Reference was dismissed in circumstances. Collector of Customs Excise and Sales Tax v. Pakistan State Oil Company 2005 SCMR 1636 and Pakistan State Oil Company Ltd. v. Collector of Customs Excise and Sales Tax and others 2006 SCMR 425 ref. Collector of Customs and another v. Messrs Fatima Enterprises Ltd. 2012 SCMR 416; Messrs Gold Trade Impex through Partner and another v. Appellate Tribunal of Customs, Excise and Sales Tax through Collector of Customs and 2 others 2012 PTD 377 and Collector of Customs through Additional Collector of Customs, Karachi v. Qasim International Container Terminal (Pvt.) Ltd. 2013 PTD 392 rel. THIS JUDGMENT DELIVERED BY: MUHAMMAD JUNAID GHAFFAR, JUSTICE:---.--- Through this common judgment we will dispose of the aforesaid Special Custom Reference Applications bearing Nos.201 to 282 of 2011 (82 cases) which have been preferred under section 196 of the Customs Act, 1969 against a common order dated…

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