136/2017 Spl. Cus. Ref. A. M/s. OBS Pakistan (Pvt) Ltd. (Applicant) V/S The Customs Appellate Tribunal & another (Respondent)
Bench: Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Agha Faisal
136/2017 Spl. Cus. Ref. A. M/s. OBS Pakistan (Pvt) Ltd. (Applicant) V/S The Customs Appellate Tribunal & another (Respondent) Sindh High Court
Bench: Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Agha Faisal Order Date: 27-MAR-23
Since the jurisdiction of this Court under section 196 of Customs Act, 1969 is limited to the extent of question of law, which we do not see arising out of the impugned judgment, specially in terms of two questions put forth by the applicant for determination of this Court and on the basis of which this Reference was admitted for hearing, this Special Customs Reference Application is dismissed and the two questions, which are not based on law but on facts and in terms of the conclusion are decided already by the Tribunal, are decided accordingly against the applicant and in favour of the respondents.