KARACHI: More than a dozen Special Custom Reference Application filed by importer including Allied Industries Hub Private Limited (SCRA 411 of 2011) were allowed by a customs appellate bench of High Court of Sindh.
As the SCRA’s now ten years back were taken up, the bench was informed that dispute pertained to classification of goods and thereafter indemnity bond executed by the importers. It was also submitted that goods have been released provisionally.
The bench noted that it was not a matter of contract but of provisional release under section 81 of the Customs Act 1969.
The bench disagreeing with the arguments from the respondent Pakistan Customs, held that in present case section 81 will have preference over the terms and conditions of the indemnity bond.
The bench with the above observation allowed the SCRAs filed by the petitioners.