KARACHI: A customs appellate bench of High Court of Sindh (SHC) allowed a number of Special Custom Reference Applications filed by different companies which importer processors used in computers.
Pervez Iqbal Kasi advocate appearing for the importers maintained that if Section 81 of the Customs Act 1969 was invoked then Show Cause Notice (SCN) under section 32 could not be issued. He pointed out that assessment was aldo done by the department with considerable delay.
The controversy was related to the PCT Heading and customs duty. The department assessed the item under PCT Heading 8542.3100 carrying a duty of 5 per cent whiule the importer wants release as “Zero Rated” item.
The counsel for the department submitted that provisional release was allowed after applicants submitted post dated cheques under section 80.
During perusal of documents, the bench found that section 81 was allowed. The bench after hearing the sides allowed the SCRA’s in favor of importers/applicants.