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DIRECTOR, DIRECTORATE INTELLIGENCE AND INVESTIGATION (CUSTOMS) vs MUHAMMAD SABIR S — 2026 PTD 770 KARACHI-HIGH-COURT-SINDH

Case information

Citation
2026 PTD 770 KARACHI-HIGH-COURT-SINDH
Court
Sindh High Court
Year
2026
Reporter
PTD
Parties
DIRECTOR, DIRECTORATE INTELLIGENCE AND INVESTIGATION (CUSTOMS) vs MUHAMMAD SABIR S
Subject matter
Tax & Customs
Provisions referred to
S. 196---R; S. 196; Customs Act

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

DIRECTOR, DIRECTORATE INTELLIGENCE AND INVESTIGATION (CUSTOMS) VS MUHAMMAD SABIR S. 196---Reference jurisdiction of High Court---Question of law and fact---Determination---Scope---Question of fact not entertainable in reference---The questions posed by the Applicant/Department were essentially questions of fact seeking determination whether the documentary evidence relied upon by the Respondent before the Customs Appellate Tribunal was false and fabricated---Whether questions involving factual inquiry could be entertained by the High Court in reference jurisdiction?---Held: It is settled law that aquestion involving inquiry into facts is not a question of law and cannot be considered by the High Court in a reference under S. 196 of the Customs Act, 1969---Findings of fact rest with the Tribunal, except where such findings are perverse or contrary to the material on record---A mixed question of law and fact may, however, be examined by the High Court in its reference jurisdiction.

Other judgments reported in 2026 PTD

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