| Citation(s) |
|---|
| 2026 SLG 1972 2026 SLD 1972 = 2026 SHC 4004 |
Sindh High Court
SCRA 04 of 2026
Presented By: Amjad
08.04.2026 Sardar Zafar Hussain, advocate for the applicant
SCRA 04 of 2026
Presented By: Amjad
08.04.2026 Sardar Zafar Hussain, advocate for the applicant
Law: Customs Act, 1969
Section: 196(5)
Case Summary
Nature of Proceeding
This is a Reference Application filed before a High Court, challenging a judgment of the Customs Appellate Tribunal under the Customs Act, 1969, involving alleged mis-declaration, concealment, and undeclared goods at customs.
Matters Listed
| Detail | Description |
|---|---|
| Main Case | Reference Application hearing |
| CMA | CMA No. 146/2026 |
| Respondent Status | Absent without intimation despite prior adjournment granted at their request |
Questions of Law Proposed
The following four questions of law were framed for determination by the High Court:
| # | Question of Law |
|---|---|
| 1 | Whether the Customs Appellate Tribunal applied judicial mind while deciding the appeal under Section 194-A of the Customs Act, 1969? |
| 2 | Whether the Tribunal committed an error of law by setting aside the Order-in-Original despite established and admitted mis-declaration of description, quantity, and concealment of undeclared goods attracting Sections 32, 79 and 156(1) of the Customs Act, 1969? |
| 3 | Whether the Tribunal had jurisdiction to order re-export of goods under Para 20(d) of the Import Policy Order, 2022? |
| 4 | Whether the Tribunal properly considered the charges in the Show Cause Notice regarding undeclared items found during physical examination? |
Applicant's Arguments
Learned counsel argued the following before the Court: