KARACHI: A Special Customs Appellate Tribunal comprising Chairman Justice (Rtd) Malik Manzoor Hussain and Member Judicial I, Islamabad dismissed an appeal filed by Sigma International on ground that person who filed the appeal was not “duly authorized”.
According to detail appellant imported a lift and filed Goods Declaration electronically determining the liability of applicable duty, and taxes and sought clearance.
The consignment was however subjected to scrutiny during which original invoice was found from the contained indicating the value of the lift at US $ 36,675 against declared value of US $14670. The appellant was show caused and an Order in Original was passed under which the goods were confiscated. However an option was given to the importer to redeem the goods on payment of fine equal to 35 per cent of the value of offending goods. A penalty of rupees 100,000 was also imposed on the importer against which the instant appeal was filed.
At the outset of the hearing in appeal, Customs tribunal asked that whether the person appearing for the appellant has been authorized or not.
Attorney/appellant representing Sigma International submitted that he was duly authorized to file appeals/proceedings before courts of law.
The tribunal however perusing the power of attorney said that authorization is limited to the cases or appeal filed before Collector of Custom (Appeals) only.
The bench noted that in this appeal, appellant is not duly authorized and on this ground the appeal was dismissed.