2022 PTD 335 CUSTOMS-APPELLATE-TRIBUNAL-KARACHI

Case information

Citation: 2022 PTD 335 CUSTOMS-APPELLATE-TRIBUNAL-KARACHI
Year: 2022
Reporter: PTD
Subject matter: Tax & Customs

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

BAHRIA LINK SHELL PUMP, KARACHI VS SUPERINTENDENT, ANTI-SMUGGLING ORGANIZATION, MCC OF PREVENTIVE, CUSTOM HOUSE, KARACHI If any Authority, Court or Tribunal gives a finding of fact which is not based on material available on record the same is considered illegal, arbitrary and perverse finding of fact, which being violative of the established principle of appreciation of evidence on record is not sustainable in law.

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