KARACHI: A Special Custom Reference Application (SCRA) filed by Pakistan Customs against order of Custom Appellate Tribunal in favor of NETPAC was dismissed while constitution petition for implementation of order was allowed by the Custom Appellate bench of High Court of Sindh.

Masooda Siraj represented Pakistan Customs in the SCRA while importer/ petitioner was represented by Imran Iqbal Advocate and Aneel Zia Advocate.

The counsel for applicant department submitted that the petritioner/ respondent company is importer of Finger Reader Access Control System, Bio-metric Acess Control and Walkthrough Metal Detectors and subject consignment was stated to be imported from Dubai. It was maintained that the importer/respondent misdeclared the value at US S 5320 while scrutiny of the GD and physical examination lead to the recovery of Invoice with a value of US S 89294 which is 1578 per cent higher and thus an offence under section 32 (1) © andSection 181 of Customs Act read with SRO 499 (1) 2009 is made out.

During argument Masooda Siraj also contended that importer/respondent also mis-declared the origin as goods were imported from ZKTECO China and GD was filed on the basis of fake and forged documents.

Imran Iqbal Advocate rebutting the arguments of the department submitted that question of law framed by the department is not a question of law. It was further submitted that department has not considered the documents submitted by the petitioner/importer/ respondent in context of origin.

The SHC custom appellate bench after hearing the sides held that the performa invoice retrieved could not be considered conclusive evidence for determination of value of goods.

The bench dismissed the SCRA by the department while allowing the constitution petition. The bench also ordered the department to release the goods within 15 days and also issue delay detention certificate.