KARACHI: Notices were issued for June 26 to the respondents including M/s DHA Lahore, Gujranwala chapter in a Special Custom Reference Application (SCRA) filed by the Directorate of Intelligence & Investigations, Pakistan Customs, Karachi.
The bench earlier heard counsel for the Appellant department who submitted that substantial amount of duty and taxes is involved in this matter.
The SCRA questions the judgment passed by Special Customs Appellate Tribunal which ruled in favor of the DHA. As per details, DHA Lahore, Gujranwala Chapter imported a consignment consisting of Solar Panels, LED Lights and Battery Boxes total value assessed at Rupees 217,765,107 but declared as Smart Light Power lights and paid a total duty and taxes of Rupees 3,302,838 claiming an in-admissible exemption Under Serial No 22 of 5th Schedule to the Customs Act 1969,S No 15(ii) of 6th Schedule to the Sales Tax Act 1990 and Serial No CL.77 of part-IV of the 2nd Schedule to Income Tax Ordinance 2001 and SRO-680 (1)/2019.
The matter was taken up before the SCAT by the importer/DHA wherein it was contended by the Appellant/Importer that the goods under dispute were classified under three different PCTs which act as in violation of General Rules of Interpretation (GIR) of the 1st Schedule to the Customs Act 1969. It was also contended that 12, 24 and 48 volt bulbs are not manufactured in Pakistan. The appellant said that these are All in One Integrated Solar LED Lights.
The SCAT allowed the appeal holding that the Show Cause Notice as well as Order in Original are discriminatory as same concession/exemption was allowed to other importers while present appellant was denied of the same.
Today the bench after hearing Khalid Rajper Advocate, counsel for DIT and considering the most important law point with reference to a clarification issued by EDB (Engineering Development Board) during pendency of the appeal before SCAT in favor of DHA against its own earlier order/classification, ordered issuance of notice for June 26.