KARACHI: A divisional bench of High Court of Sindh (SHC) comprising Justice Aqeel Ahmed Abbasi and Justice Abdul Malik Gaddi on Wednesday dismissed three identical Special Customs Reference Applications filed by the Collector of Customs through Additional Collector, Customs.

Kashif Nazeer advocate appearing for the applicant challenged the judgment by the tribunal which dismissed the appeal by the Customs on ground that appeal was filed byu delay of 123 days and further no more reason for delay is raised.

The appeals arose out of a notice for short recovery of Value Addition Tax asking the Pak Suzuki Motor Company limited to pay rupees 41,322,116 in each of two cases and rupees 45,921,116 in case of Indus Motor Company Limited as against import of CBU (Completely Built Units).

The SHC bench perusing the record and judgment dismissed all the three appeals holding the order of the tribunal which held that appeal by the department were hopelessly time barred.