KARACHI: An appellate bench of High Court of Sindh comprising Justice Munib Akhtar and Justice Sadiq Hussain Bhatti on Monday issued notice to the defendant/respondent Muhammad Imroz in a Special Customs Reference Application filed by Collector Customs, Port Muhammad Bin Qasim.
Masooda Siraj advocate appearing for the applicant department maintained that Special Customs Appellate Tribunal erred in law when it allowed an appeal by the defendant as it was proven case of “mis-declaration” and invoking of incorrect PCT heading. She told the court that as per Goods Declaration under PCT heading 7225.1900, the custom duty, taxes could be collected at the rate of 5 per cent, and as FTA comes into play, the importer consignment becomes Zero rated whereas the customs assessed the consignment under PCT heading 7209, 1710 that attract 20 per cent duty.
The applicant further maintains that exceeding jurisdiction; Special Tribunal remitted the fine as well as penalty and thus judgment by the tribunal is liable to be set aside. The petitioner filing the GD maintained that imported consignment is Cold Rolled Non Grain Oriented (CRNGO) Electrical steel sheets non alloy0 while Customs department assess the consignment as of alloy carrying 20 per cent duty at-least.