KARACHI: Special Customs Appellate Tribunal, Karachi comprising Tahir Zia (Member Judicial) and Nazim Saleem (Member Technical) reserved order in an appeal filed by SPATCOS against Pakistan Customs (Appraisement), West.
The respondent custom authorities made a case of mis-declaration on ground that as per GD filed, imported item was “Whey Powder” but physical examination revealed that it was skimmed milk powder which has a higher value and thus higher rate of custom.
Nadeem Mirza advocate appearing for the appellant argued that test report is vague and on the basis of such report, assessment and levy of custom duty and taxes on higher side would cause huge loss to the importer.
The tribunal after hearing the arguments from the appellant as well as departmental representative reserved the judgment.