KARACHI: The Model Customs Collectorate (MCC) Port Muhammad Bin Qasim (Appraisement) filed about 62 Special Custom Reference Applications (SCRA’s) impugning an order of Special Customs Appellate Tribunal deciding Custom Appeal K22 to 52 of 2015 and others filed by Deputy Collector Customs against an order passed by Collector Custom (Appeals).
Citing Ghani Glass Limited as respondents, the applicant maintains that Customs Appellate Tribunal erred and misread the facts and circumstances of the case. The applicant maintains that when the consignments were imported, assessed and cleared Valuation Ruling 540 of 2013 was in field and was applicable on the imported goods.
The applicant further maintains that Collector Custom (Appeals) decided the Appeal in the light of a judgment in a SCRA 157/2008 titled S.m.Naqi versus Collector Customs. The Customs Tribunal in its finding held the order of the Collector Appeals on ground that a division bench of High Court of Sindh while hearing an appeal filed by ICI Pakistan suspended the Valuation Ruling 553 of 2013 after which previous VR 540 of 2013 became operative.
The controversy pertains to import of Soda Ash (Dense) which was assessed at US $ 195 per metric ton under VR 553/2013 but under VR 540 of 2013 it was enhanced to US $ 250 per metric ton.
All the appeals filed by applicants through their counsel Masooda Siraj and Zafar Hussain advocate and are likely to be heard by Friday.