KARACHI: A number of identical Special Custom Reference Application SCRA 63-75 of 2015 were dismissed by a customs appellate bench of High Court of Sindh (SHC) comprising Justice Muhammad Junaid Ghaffar and Justice Agha Faisal.
Z.A Enterprises, Astrontech and others were respondents in the SCRA’s. The bench observed that custom authorities failed in finalizing the provisional assessment within statutory period under section 81 of the Customs Act 1969.
The authorities can finalize the assessment within six months, further extendable by a month.