ORDER

Muhammad Junaid Ghaffar, J:--- Through This Reference Application, the Applicant has impugned Judgment dated12.12.2019 passed by the Customs Appellate Tribunal at Karachi in Customs Appeal No. K-1079/2019 proposing the following questions of law:-i. Whether on the facts and the circumstances of the case, the learned Member Judicial-I has erred in law by concluding that the legality of locally purchased goods can be established without Sales Tax invoice?ii. Whether the respondent is, per-contra, under statutory obligation to produce the title of ownership in terms of Rule 126 of Customs Rules 200, issued under Section 211 of the Customs Act, 1969?iii. Whether the express provisions of Section 168 of the Customs Act, 1969, create any bar to conduct enforcement operations in the municipal area?iv. Whether on the facts and the circumstances of the case, the respondent has succeeded to establish his right to ownership in respect of smuggled cloth before the adjudicating officer in legal max...