KARACHI: Eleven identical Special Custom Reference Applications filed by Directorate of Intelligence & Investigations, Pakistan Customs were dismissed in Limine by a custom appellate bench of High Court of Sindh comprising Justice Muhammad Juanid Ghaffar and Justice Adnan-ul-Karim Memon.
The applicant department proposed the question of law that “Whether by virtue of statutory amendments in Section 32 and 179 of the Customs Act 1969 through Finance Act 2012 and 2014 read with section 202 of the Customs Act, the custom authorities are not empowered to recover short levied amount of Anti-dumping duty through the process of quasi-judicial proceedings”.
The bench at the outset of hearing told the counsel appearing for the applicant department that this issue has already been decided in a reported case titled Muhammad Salman Bikiya wherein it was held that Anti-dumping duty is not a ‘Custom Duty’ therefore any short levied duty cannot be made good in terms of section 32 of the Customs Act 1969.
The bench observed that counsel for the applicant department is unable to controvert the above position, hence the question proposed is answered against the applicant department and in favor of respondents.
The bench with the above order dismissed all the 11 SCRAs in Limine.