KARACHI: An appellate bench of High Court of Sindh (SHC) comprising Justice Aqeel Ahmed Abbasi and Justice Abdul Malik Gaddi allowed a Special Customs Reference Application filed by Export International against Collector of Customs, Appraisement , West and directed the department to return post dated cheques to the applicant.
According to details, the applicant company imported “Metalurgical waste” from Stag Heats and filed a Goods Declaration (GD) under PCT Heading 7204.4990. The customs refused to assess under the said PCT heading and instead said it is assessable under PCT heading 2619.1100. The applicant/importer wrote a letter to the FBR seeking constitution of a Classification Committee which was accordingly formed and which ruled in favor of the customs department.
The applicant/importer then questioned the order before Collector of Appeals who ruled in favor of the appellant. The department went into appeal before the Special Customs Appellate tribunal on ground that Collector of Appeals transcended his jurisdiction by hearing the appeal under section 193 of the Customs Act 1969. Shakeel Ahmed advocate appearing for the respondent department submitted that Collector of Appeals can hear cases only under section 33,79, 80 and 179 of Customs Act 1969.
Khalid Javed Khan advocate representing the applicant/importer said that consignment was released provisionally under section 81 and hence the Collector Appeals has the powers to adjudicate upon.
The SHC bench after hearing arguments from both the sides in detail allowed the application by the Export International.