Customs Reference to High Court

IN THE HONOURABLE HIGH COURT OF province AT seat CUSTOMS REFERENCE UNDER SECTION 196 OF THE CUSTOMS ACT 1969

Customs Reference No. reference_number of year

Reference by: customs_authority, customs_office In the matter of: applicant_name Address: applicant_address

REFERENCE TO THE HIGH COURT ON QUESTION OF LAW

1. The customs_authority hereby refers the following question(s) of law to this Honourable High Court arising out of the order dated order_date passed by the Customs Appellate Tribunal, tribunal_location, in Appeal No. appeal_number of appeal_year.

2. The applicant applicant_name imported goods described as goods_description under customs entry no. entry_number dated entry_date. The goods were assessed for customs duty at the rate of original_rate% by the Customs Officer at customs_office. Aggrieved by this assessment, the applicant filed an appeal before the Customs Appellate Tribunal.

3. The Customs Appellate Tribunal, vide its order dated order_date, dismissed the appeal and upheld the assessment. However, in doing so, the Tribunal applied the principle of disputed_principle in a manner which, in the opinion of the customs_authority, has resulted in a misinterpretation of relevant_statute.

4. The customs_authority is of the view that the Tribunal's order has raised a substantial question of law which requires authoritative pronouncement by this Honourable High Court.

5. The case involves interpretation of relevant_statute and its application to subject_matter. The Tribunal's reasoning as set forth in paragraphs tribunal_para_references of its order is believed to be erroneous in law.

6. The decision of the Tribunal, if allowed to stand, shall create a precedent affecting future determinations of similar cases involving commodity_type and will result in loss of customs revenue to the Government of Pakistan.

7. WHEREFORE, the customs_authority respectfully requests that this Honourable High Court kindly answer the above questions of law and make such declaration as deemed appropriate. The customs_authority hereby submits that the precedential impact of the Tribunal's decision, if left unreversed, shall substantially prejudice customs assessment practices across province and similar cases.

WHEREFORE, the reference is humbly submitted for answer to the following questions of law: questions_of_law And for such further orders as this Honourable High Court may deem fit and proper in the circumstances.

I, customs_officer_name, customs_officer_designation, customs_authority, do hereby solemnly declare that the facts stated in the above reference are true and correct to the best of my knowledge, information, and belief. I make this solemn declaration conscientiously believing the same to be true and by virtue of the Statutory Declarations Ordinance, 1960.

Signed: ___________________ Name: customs_officer_name Designation: customs_officer_designation Date: filing_date Place: filing_place