JUDGMENT

MUHAMMAD ATHER SAEED J.-This Special Custom Reference Application has been filed against the order of the Customs Excise and Sales Tax Appellate Tribunal Karachi Bench-I, Karachi dated 10-12-2009 in Customs Appeal No.K-204 of 2006 and the following questions said to be arising out of the impugned order have been proposed for the opinion of this Court:--(I) Whether the Honourable Tribunal did not err by deciding the appeal without asking for any evidence of production of the subject generating set, as specifically directed by the Honourable High Court of Sindh in the applicant's case vide its order passed in C.P. No.D-357 of 2004 on 14-2-2006 and 20-3-2006?(II) Whether the capability to manufacture would amount to the actual production of goods after the applicants placed orders for import of the subject generating set?(III) Whether the Honourable Appellate Tribunal did not err by placing reliance on the CGO issued by the Federal Board of Revenue which was issued subsequent to the appli...