THIS ORDER PASSED BY:

MR. JUSTICE SHAHID JAMIL KHAN:---(1). During arguments, learned counsel for the applicant has drawn our attention to paragraph No. 7 from Collector (Appeal)'s order wherein a finding of fact is given to the effect that generator in question was locally purchased and a receipt was produced before the respondent authorities. Conversely, the Customs Appellate Tribunal ("Appellate Tribunal") has given a finding of fact that they have admitted before respondent authorities that generator in question was imported and duties were not paid thereon. As a consequence, application was moved for payment of nominal duties and charges.2. Learned counsel for the respondents was confronted to show from the impugned order by Appellate Tribunal that findings given by Collector (Appeals) were discussed and were held as incorrect. He could not point out the same from the impugned order, however, submits that applicant was duty bound to produce complete record of the case with the reference application inc...