KARACHI: An appellate bench of High Court of Sindh (SHC) comprising Justice Aqeel Ahmed Abbasi and Justice Abdul Malik Gaddi on Friday while hearing a Special Customs Reference Application (SCRA) filed by Collector of Customs against Ismail Industries ordered lawyer for applicant to reframe the questions of law.
Earlier Kashif Nazeer advocate, counsel for Pakistan Customs submitted that the respondent filed a mis-declaration by giving a physical description stating that he imported a consignment of water paper and filed the Goods declaration under PCT Heading 4709.9090.
The counsel for customs submitted that during physical examination it was found that consignment contained ‘One Side Coated Duplex Board’, White, Aluminium Coated Board, Printed, Mis-printed paper board in sheets which were to be declared under PCT heading 4810.9200 or 4707.9090.
The counsel for Customs contended that the mis-declaration or incorrect information to a Custom Officer falls within section 32 0f the Customs Act 1969.
He then referred to the judgment by Special Customs Appellate Tribunal and said that tribunal held that “mensrea is necessary to invoke section 32” while a judgment of SHC in Gold Trade Impex case hold that mens rea is not necessary for invoking the section 32 of Customs Act.
The bench at this stage pointed out that questions of law framed and read out to court were generalized. The bench asked the counsel for custom to reformulate the same. The bench also rendered some advice to the counsel while allowing him time to do the needful. The bench ordered re-fixing of the SCRA after two weeks.