| Citation(s) |
|---|
| 2025 SLG 1128 2025 SLD 1128 = (2025) 131 TAX 510 |
Sindh High Court
Special Customs Reference Application No.64 of 2019
Present: Mr. Justice Irfan Saadat Khan Mr. Justice Mahmood A. Khan
Date of hearing : 28.04.2022. . For the applicant : Dr. Shahnawaz Memon, Advocate along with Ms. Fauzia M. Murad, Advocate. . For the respondent No.1 : Mr. M. Umar Akhund, Advocate along with Mr. Uzair Qadir Shoro, Advocate.
Special Customs Reference Application No.64 of 2019
Present: Mr. Justice Irfan Saadat Khan Mr. Justice Mahmood A. Khan
Date of hearing : 28.04.2022. . For the applicant : Dr. Shahnawaz Memon, Advocate along with Ms. Fauzia M. Murad, Advocate. . For the respondent No.1 : Mr. M. Umar Akhund, Advocate along with Mr. Uzair Qadir Shoro, Advocate.
Director, Directorate General, Intelligence & Investigation (Customs)
VERSUS
1. M/s. Digicom Trading (Pvt.) Ltd. and 2. The customs Appellate Tribunal
Law: Customs Act, 1969
Section: 2(s), 32B, 156(1)(89), 196, 194A, 194B
SUMMARY;
This Special Customs Reference Application (SCRA) concerns a judgment by the Customs Appellate Tribunal (CAT) regarding a case of alleged smuggling of mobile phones under the guise of LED lights/bulbs. The High Court of Sindh addresses questions of law pertaining to the CAT's jurisdiction and findings .
Background