ORDER

MUHAMMAD ATHER SAEED, J.-This Reference Application has been filed against the order of the appellate Tribunal dated 10-7-2009 in Customs Appeal No.K-233 of 2008, wherein the questions noted in the order of this Court dated 18-8-2010 had been referred for the opinion of this Court, and after hearing the arguments of the learned counsel on 18-8-2009, we were of the opinion that prima facie the questions appeared to be the questions of law arising out of the order of the learned Tribunal and since short point was involved, we had put both the learned counsel on notice that this point would be finally disposed of at Katcha Peshi stage.Today, we have heard Mr. Zain A. Jatoi, learned counsel for the applicant and Mr. Junaid Ghaffar along with Mr. Darvesh Mandhan, learned counsel for the respondent and have reviewed the proposed questions in the light of their arguments.The dispute in this case is that the present respondent had imported a consignment of steel and declared it to be secondary...