JUDGMENT

Through this judgment, we propose to decide civil appeals No.225 to 546 of 2019, civil miscellaneous applications No.3656 of 2019 and 409 of 2023 in civil appeal No.225 of 2019 and civil miscellaneous application No.4607 of 2019 in civil appeal No.546 of 2019, since they entail common questions of law.2. The appellants have called into question judgment dated 19.03.2018 passed by the High Court of Sindh in Special Customs Reference Application No.744/2016 and connected matters. Vide order dated 13.03.2019, this court granted leave to appeal in a number of civil petitions against the said judgment to examine the interpretation and implication of the provisions of section 25A and section 25D of the Customs Act, 1969 ("the 1969 Act"). This court also noted that the case was one of first impression.3. Subsequently, vide order dated 09.01.2024 passed in these proceedings, this Court clarified that there were three sets of cases involving the following three questions:-"(i) The methodology t...