Sindh High Court
2025
THLN 3436
2025 PTD 1222.
Laws Cited
Customs Act, 1969
Sections
18

Messrs ROUSCH (PAKISTAN) POWER LIMITED

VS

The COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE OF PREVENTIVE, CUSTOMS HOUSE, KARACHI and another

Petitioner(s) by: Pervaiz Iqbal Kasi
Respondent(s) by: Muhabbat Hussain Awan
Present: Muhammad Junaid Ghaffar, ACJ and Mohammad Abdur Rahman, J
JUDGMENT

MUHAMMAD JUNAID GHAFFAR, ACJ.---Through this ReferenceApplication, the Applicant has impugned Judgment dated 06.06.2017 passed in Customs Appeal No.K-1787 of 2015 by the Customs Appellate Tribunal, Bench-III, Karachi, proposing various questions of law.2. Heard learned Counsel for the Parties and perused the record. It appears that a Show-Cause Notice was issued to the Respondent, whereby, it was alleged that the Applicant was not entitled to claim any exemption from duties and surcharge on the re-importation of goods, which were sent abroad for repairs, in view of FBR's letter dated 13.08.2012. Such, Show Cause Notice was adjudicated against the Applicant, whereas, Appeal filed before the Tribunal also stands dismissed and the relevant finding of the Tribunal reads as under:-7. Final hearing was held on 10.05.2017 when Mr. Pervaz Iqbal, Advocate waspresented for the appellant. He argued the case on the given grounds and prayed for setting aside the impugned Orders based on FBRs clarif...