KARACHI: Justice Muhammad junaid Ghaffar of High Court of Sindh on Friday reserved judgment in custom duty case regarding dumper trucks after hearing the counsel for importer and Pakistan Customs.

Khawaja Shamsul-Islam advocate, counsel for plaintiff submitted that manufacturing  companies changes the model every year and with the change of model specifications also vary which essentially means the change in capacity of engine (Horse Power or HP) etc. He said that dumper trucks imported by the petitioner are of 380 HP or more and hence fells within the category of importable items. He said that plaintiff is entitled to the benefit of section 168 and 171 of the Customs Act 1969. My consignment arrived five months back and since then no contravention report was filed, no show cause was issued nor any other proceedings initiated against me, he submitted on behalf of plaintiff.

No allegations are leveled against the plaintiff by defendant Pakistan Customs, the imported dumpers are liable to be released on payment of Custom Duty and other taxes.

Masooda Siraj advocate, counsel for Pakistan Customs opposed the plea on ground that capacity of the engines of imported dumpers is less against declaration in documents and hence, they fell under prohibitory clause (ban on import).

The bench inquired about the report of Pre-Shipment Inspection Company (PSI) and observed that matter should have been decided on the basis of report from the PSI.