ORDER ZAHID KURBAN ALVI, J.- Apparently the dispute stems from the fact that a large quantity of Carbon Steel Pipes were imported. When the goods landed at Karachi Bill of Entry was filed and thereafter it was contended by the Customs that there was a difference in the total weight of the items so imported and declared. Against the various orders the appellant contested the matter and eventually he has come before this Court in a Spl. custom. Appeal impugning the decision of the Customs, Excise and Sales Tax Appellate Tribunal. Besides raising factual controversies the appellant has challenged the issuance of notice under Section 32 of the Customs Act as according to him it was barred by limitation.
2. On the last date of hearing we had asked the learned counsel for the appellant to prepare a report which would reflect the weight shown in the Bill of Lading and compare it with the Bill of Entry and thereafter try and satisfy this Court as to whether indeed there was difference in the weight or not. We may observe that no legal question has arisen out of the question of Tribunal. However, we are satisfied that the factual controversy need to be looked afresh by the Tribunal. Accordingly we would remand the matter to the Tribunal who should provide an opportunity to the appellant to prove the fact that there was no difference in weight and that the allegations of the Customs is unfounded. This exercise is to be completed by the Tribunal within one month. With these observations the appeal stands disposed of. in the meantime no action is to be taken against the appellant without notice.