JUDGMENT

Through these ReferenceApplications, the Applicants have impugned a common judgment dated 09.03.2024 passed in Customs Appeal No. K-223 of 2018 and other connected matters by Judicial Member Bench-I, Customs Appellate Tribunal at Karachi, proposing various questions of law; however, perusal of the impugned judgment reflects that the Tribunal has failed to give any reasoned finding on its own and has dismissed the appeal by merely observing that the order of the Collector of Customs (Appeals), Karachi is well reasoned.From perusal of the aforesaid judgment of the Tribunal, it appears that the Tribunal has not dilated upon the facts nor on law and has passed the judgment in a slipshod andperfunctorymanner. Such an approach is not only incorrect and not appreciable; but is at the same time, a burden on this Court. Time and again such matters are to be remanded due to such approach of the Tribunal, which amounts to sheer wastage of this Courts time and also burdens the Importer as well as ...