KARACHI: An appellate bench of High Court of Sindh (SHC) comprising Justice Aqeel Ahmed Abbasi and Justice Abdul Maalik Gaddi on Wednesday dismissed a special customs appeal filed by Butyl Enterprises against order of the Customs Appellate tribunal which dismissed their plea.
Citing Collector of Customs (Appraisement) as respondent in the petition, Afzal Awan advocate appearing for the appellant said that appellant imported photographic rolls. There was no mis-declaration, he submitted.
Masooda Siraj advocate, appearing for the customs department said that declared value was lesser that normal market value which gave rise to the controversy.
The bench perusing the documents filed by the appellant noted that the appeal was filed with a delay. The appeal was hopelessly time barred, the bench observed. The bench also held the judgment by the Special Customs Appellate Tribunal which dismissed the plea of appellant on ground that true copies were annexed with the appeal instead of certified copies which is mandatory. The bench also noted that respondents afforded them a concession of redemption but they failed to benefit from it.
The bench later dismissed the appeal being time barred.