Through these Reference Applications, the Applicant has impugned a common Judgment dated 22.05.2019 passed by the Customs Appellate Tribunal, Karachi in Customs Appeal No. K-07/2017 and other connected matters, proposing the following questions of law:"A. Whether on the facts and circumstances of the case the learned Customs Appellate Tribunal has erred in law not to consider that "taking into consideration" the official website wwe.icegate.gov.in named as "Ice Gate-e Commerce Portal Central Board of Excise Customs" which reveals that the container number, shipping bill number and other export documents were matched with the corresponding particulars mentioned in the Goods Declaration filed in Pakistan, however, the import concealed the export price of the goods declared to the Indian Customs and was not much higher side?B) Whether on the facts and circumstances of the case the learned Customs Appellate Tribunal has erred in law not to consider that as per section 79 of the Customs Act...
PRESENT:
PRESENT; MR. JUSTICE MUHAMMAD JUNAID GHAFFAR AND MR. JUSTICE AGHA FAISAL
Petitioner(s) by: NEMO.
Respondent(s) by: NEMO.
Law: Customs Act, 1969
Sections: 25,25A,32(1),32(2),32(3A),79,196(5)
Disclaimer / Note: We have reproduced the judgment for facilitation of readers; however, the readers must study the original or certified copy of the above said judgment before referring it in any Court of Law. The judgment as reproduced above is a reported judgment available in law magazines and journals namely: 2025 PTD 765