Reference, jurisdiction of High Court---Factual controversy---Scope---Dispute regarding exemption in import duty on imported machinery---Validity----Questions of law raised by applicant-importer were not relevant as there was factual determination vis-à-vis locally manufactured status of goods in question---Such determination had already been done by a committee constituted pursuant to the request of applicant-importer by Division Bench High-Court---High Court in exercise of its reference jurisdiction under S.196 of Customs Act, 1969, declined to attend any question, as no question of law had arisen out of the order passed by Customs Appellate Tribunal---Reference was dismissed, in circumstances.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Sindh High Court | 2021 | FAUJI CEMENT COMPANY LIMITED THROUGH CONSTITUTED ATTORNEY Vs DEPUTY COLLECTOR OF CUSTOMS (APPRAISEMENT-V) AND 2 OTHERS |
Customs Act 1969 S. 196 |
Jurisdiction of High Court/ Factual controversy |