KARACHI: A divisional bench of High Court of Sindh comprising Justice Munib Akhtar and Justice Abdul Malik Gaddi on Wednesday after a detailed hearing of a Special Customs Reference Application (SCRA no 70 of 2010) ordered tagging a large number of SCRAs on identical law point while fixing March 22 as date for next and decisive hearing.
The custom questions the filing of SCRA after the Custom Authorities passes a final assessment order, which according to them attains finality and could not be looked into by the special tribunal, high court or Supreme Court.
The bench earlier heard Khalid Javed Khan advocate who submitted that the applicant imported Electrolyte Tin Plates (ETP) and Tin Pre-Sheets (TFS). The customs assessed the consignment at higher rates ignoring the international recession, he submitted adding that custom authorities also ignored the sequential method for determining value as per section 25 (a) of the Custom Act 1969. The final assessment was also made after expiry of the limitation period of six months, Khalid Javed Khan submitted.
Kashif Nazeer advocate appearing for the Customs Valuation and Ilyas Ahsan, law officer of the department opposed the SCRA’s on ground of maintainability.
Kashif Nazeer submitted that under scheme of Custom laws, higher forums cannot intervene or no remedy lies against a final assessment order at least before judicial appellate forums.
The bench asked him to elaborate further on the proposition of law he is expounding before the bench while counsel for applicant was also asked to come prepared to reply contentions of the counsel for respondents. The bench later ordered that matter would be treated as “part heard”. The office was also directed to tag all SCRA’s on identical law point and it was ordered that only file of SCRA 70/2010 will be moved as same order would be passed in all the identical SCRA’s.