THIS ORDER PASSED BY:

MUHAMMAD NAZIM SALEEM, MEMBER TECHNICALII:---This order disposes of Customs Appeals Nos. K-1117/2014 and K-1559/2014 and Misc. Application dated 02.02.2016 filed under Rule No. 1 of Order-1 of Civil Procedure Code (Acts of 1908) for Joining as party/appellant in Appeal No. K. 1559 of 2014 filed against Order-in- Original No.77/2014-15 dated 29.08.2014 passed by the Collector of Customs (Adjudication-1), Karachi. Both the appeals involve identical issues of law and facts besides these cases were decided at adjudication stage through a single Order-in-Original No.77/2014-15 dated 20.01.2014. In view of aforementioned position, the same were heard together and are being disposed off simultaneously through this common order in the light of judgment of the Hon'ble High Court of Sindh in Customs Reference No. 157 of 2008 - S.M. Naqi son of Syed Muhammad Hussain, Karachi v. Collector of Customs (Adjudication-I) and others.2. Brief facts of the case are that in the year 2012, an MOU was signed...