COLLECTOR OF CUSTOMS vs ASTRONTECH INC — 2022 PTD 1629 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2022 PTD 1629 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2022
Reporter: PTD
Parties: COLLECTOR OF CUSTOMS vs ASTRONTECH INC
Provisions referred to: S. 196---F

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

COLLECTOR OF CUSTOMS VS ASTRONTECH INC. S.196---Factual controversy---Scope---Question before High Court was whether goods in question i.e. High Styrene Rubber was similar or identical to Styrene-Butadiene Rubber (SBR) as notified in the Valuation Ruling---Such was purely a question of fact and could not be adjudicated upon by High Court in reference jurisdiction, whereas, the Appellate Tribunal had decided that factual aspect of the matter after a threadbare discussion and considering even the Laboratory Tests carried out by the department itself.

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