KARACHI: Allowing an SCRA filed by Director of Directorate of Intelligence & Investigations (I&I), a Custom Appellate bench of High Court of Sindh remanded the case back to Custom Appellate Tribunal for rehearing and fresh decision.

Khalid Rajpar appearing for the applicant department sub.ittwd that impugned judgement is silent about the application of section 32(1),32A, 79(1) of the Custom Act 1969. The bench examining the said law point remanded the case to Custom Appellate Tribunal with direction to rehear the parties and decide the case afresh preferably within one month from the date if this order whereof.

The bench also directed that opportunity of hearing be provided and Custom Appellate Tribunal shall dilate fully on above aspect of above mentioned provisions of law even if goods are valued under section 25 of Custom Act 1969.

The respondent Rahat Impex imported a consignment of Toiletries and General Goods from India and declared CF value of US $ 6407.The department assessed value slightly higher US $ 6468 while I&I held that transactional value is 8598 US$ thus respondent misdeclaration and fiscal fraud is established. An FIR was also lodged and a Show Cause Notice was also issued to Rahat Impex.