JUDGMENT

MUHAMMAD ATHER SAEED, J.---This Civil Appeal by the leave of the Court has been filed against the judgment of the learned High Court of Sindh at Karachi dated 24-12-2009 in a Special Custom Reference Application No.49 of 2007, whereby the learned High Court had dismissed the reference application as being barred by time and did not dilate upon the merits of the case.2. Leave to appeal was granted by this Court vide its order dated 21-6-2010, which reads as under:--"Learned counsel for the petitioner, inter alia, contends that the orders of the Customs Authorities, holding the petitioner guilty of violation of Customs Act by attributing him the offence of smuggling, was without jurisdiction, thus, there was no question of reference application being barred by time.(2) Leave to appeal is granted in this petition, inter alia, to examine the above noted aspect of the case. The appeal paper books be drawn on the basis of available record. However, the parties are at liberty to file addition...