The reference to section 193 (a) (5) and 196 High Court was returned by the appellate tribunal to the appellate tribunal on the ground that it was withheld from time to time under section 193 of the Customs Act, 1969, Was argued. The appellate tribunal was invalid because the order of the appellant in the appellate court was not required at the time of department. On the record, it is found that no appeal was made before the Appellate Tribunal regarding the communication / services of the Collector (late). No material was prepared for the late condolences, and no request for condolences was submitted for the first time, and it was said that the applicant was taken for the first time, leading to a service order or otherwise realistic dispute. Is born, and can no longer be allowed to lift it. The scope of a reference request under section 196 of the Customs Act, 1969, was limited to the decision on the question of law, which came in the form of appellate tribunal injunctions. Controversial questions of fact cannot be interfered with by the High Court in its referral jurisdiction, while any finding by the Tribunal on the facts cannot be interfered with by the High Court unless the facts on the matter are distorted and recorded. Reference against has been excluded. r \ n
Related judgments — Karachi High Court Sindh, 2013
