Law: Customs Act, 1969

Section: 196

Dispute regarding exemption in import duty on imported machinery--Validity--Questions of law raised by applicant- importer were not relevant as there was factual determination vis-a-vis locally manufactured status of goods in question--Such determination had already been done by a committee constituted pursuant to the request of applicant-importer by Division Bench of High Court--High Court in exercise of its reference jurisdiction under S.196 of Customs Act, 1969, declined to attend any question, as no question of law had arisen out of the order passed by Customs Appellate Tribunal-- Reference was dismissed, in circumstances. Fauji Cement Co. Ltd. v. Appellate Tribunal 2004 PTD 621; Pakistan Muslim League (N) v. Federation of Pakistan and others PLD 2007 SC 642; Muhammad Ikhlaq Memon v. Zakaria Ghani and others PLD 2005 SC 819; Irshad Ali v. Province of Sindh through Home Secretary and 3 others 2015 PLC (C.S.) 283; Commissioner Income Tax v. Habib Bank Limited and ANZ Grindlays Bank PLC 2014 SCMR 1557; Zarai Taraqiati Bank Limited and others v. Said Rehman and others 213 SCMR 642; Justice Muhammad Farrukh Irfan Khan, Judge, Lahore High Court, Lahore v. Federation of Pakistan through Secretary, Ministry of Law, Justice and Parliamentary Affairs Division Government of Pakistan Islamabad and 4 others PLD 2019 SC 509; Muhammad Hussain and another v. Muhammad Shaft and others 2004 SCMR 1947; Mian Bashir Haider v. Mrs. Nur Jehan Kirmani 1984 SCMR 730; Muhammad Tahir v. Abdul Latif and 5 others 1990 SCMR 751; Muhammad Hussain v. Fazal Haq and another PLD 1974 Lah. 208 and 2014 SCMR 949 ref. JUDGMENT MUHAMMAD JUNAID GHAFFAR, JUSTICE:---.--- Through Reference Application, the Applicant has impugned Judgment dated 13.06.2014 passed by the Customs Appellate Tribunal at Karachi proposing various Questions of Law; however, after directions of the Court, the Applicant filed re-phrased / amended Questions of Law on 24.09.2018, whereas, the petition has been filed challenging an Order-in-Original No.SI/MISC/90-VI/AUDIT dated 27.12.1995 on the ground that controversy regarding status of goods being manufactured locally was already pending before this Court and an application…

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