JUDGMENT

MUHAMMAD ATHAR SAEED, J.-By this Special Customs Reference Application, the following questions said to have arisen from the order, dated 20-9-2008 passed by the learned Customs, Excise and Sales Tax Appellate Tribunal in Customs Appeal No. K-95/2005/141, have been proposed for the opinion of this Court:--(1) Whether in view of facts and circumstances of the case the Customs Excise and Sales Tax Appellate Tribunal erred in holding that the goods imported by the Applicant were/are liable to duty under section 25(1) of the Customs Act, 1969?(2) Whether the respondents and the learned Member of Customs Appellate Tribunal ignored/misinterpreted the provisions of section 25(1) and section 25(5) of the Customs Act, 1969, which provides that if the Customs vale of the imported goods cannot be determined under the provisions of section 25(1), it shall, subject to Rules be the transaction value of identical goods sold for export to Pakistan and exported at or about the same time as the goods be...