| Citation(s) |
|---|
| 2025 SLG 4510 2025 SLD 4510 = 2024 SHC 1415 = (2025) 132 TAX 217 |
Sindh High Court
Special Customs Reference Application (“SCRAâ€) No. 1490 of 2023
Hon'ble Chief Justice Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Muhammad Abdur Rahman.
APPLICANT : The Collector of Customs Through Ms. Tania Alam, Advocate. RESPONDENT : M/s. Dua International & Co. Through Mr. Ghulam Nabi Shar, Advocate. Date of Hearing : 03.09.2024
Special Customs Reference Application (“SCRAâ€) No. 1490 of 2023
Hon'ble Chief Justice Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Muhammad Abdur Rahman.
APPLICANT : The Collector of Customs Through Ms. Tania Alam, Advocate. RESPONDENT : M/s. Dua International & Co. Through Mr. Ghulam Nabi Shar, Advocate. Date of Hearing : 03.09.2024
The Collector of Customs, Karachi (Applicant)
VS
M/s. Dua International & Co., Karachi (Respondent)
Law: Customs Act, 1969
Section: 80, 156, PCT Heading of 2710.1991
J U D G M E N T
Muhammad Junaid Ghaffar, J: Through this Reference Application the Applicant department has impugned judgment dated 22.05.2023 passed in Customs Appeal No.K-671 of 2023 by the Customs Appellate Tribunal, Bench-III at Karachi; proposing the following questions of law: -