| Citation(s) |
|---|
| 2025 SLG 4105 2025 SLD 4105 |
Spl. Customs Reference Appl. No.15 of 2025
MOHAMMAD ABDUR RAHMAN, J
1. For Orders on CMA 192/25 2. For Hearing of Main Case. 2. For Hearing of CMA 194/25 Applicant: Mr. Sardar Zafar Hussain, Advocate.
Respondents : Ms. Naveen Merchant, Advocate Date of Hearing : 13 August 2025 Date of Decision : 13 August 2025 Date of Reasons : 18 August 2025
The Director Customs Valuation, Karachi
VERSUS
International Business Management
Law: Customs Act, 1969
Section: 196, 196(1)
Law: Limitation Act, 1908
Section: 5
Law: Civil Procedure Code (V of 1908)
Section: 151
MOHAMMAD ABDUR RAHMAN, J Through this Special Customs Reference Application, maintained under section 196 of Customs Act, 1969, the Applicant impugns an order dated 28 March 2024 that was passed by the Customs Appellate Tribunal (Larger Bench) in Customs Appeal No.K1439 of 2023 emanating from an Order bearing No.41 of 2023 dated 27 July 2023 passed by the Director General, Directorate General of Customs Valuation, Karachi and from an Order-in-Original dated 5 April 2023 passed by the Director of Directorate General of Customs Valuation, Karachi.