KARACHI: Allowing an interim relief, a custom appellate bench of High Court of Sindh allowed release of goods imported by SAA Industries subject to securing of disputed amount of duty and taxes in respect of GD No KAPE-IB-57931, dated 29.02.2024.

The bench earlier heard Adeel Awan Advocate, counsel for the Petitioner who contended that Custom Appellate Tribunal, Karachi bench while hearing Custom Appeal No K913/2023 has set aside the Valuation Ruling 1719/2022  and Order in Revision No 26/2023, but still Pakistan Customs is assessing the goods of Petitioner on same Valuation Ruling on pre-text that a Special Custom Reference Application has been filed in which judgment of the tribunal has been suspended.

Sardar Zafar Hussain Advocate appearing for the department relied on a judgment titled Shamim Ahmed and another versus Federation of Pakistan and said that no relief can be given to the petitioner. Kashif Nazeer Advocate Assistant Attorney General adopted arguments by department’s counsel.

The bench after detailed hearing, held that bench is “of considered view which were discussed in said judgment relate to only two situations i.e either Revision Application under section 25-D or further appeals under section 194-A of Customs Act 1969 are pending and in that cases, interim relief was refused by following dicta laid down by the Supreme Court of Pakistan in the case of  Collector of Customs Lahore versus Wasim Radio Traders. The petitioner has been successful before the Custom Appellate Tribunal and now it is the department which contesting the said judgment by way of Reference Application. Moreover mere suspension of Tribunal’s judgment does not amount to setting aside the same. Therefore this being an exceptional case, requires that Petitioner’s consignment ought to be released by securing the differential amount of duties and taxes with the Nazir of this court”.

The bench in circumstance of the case allowed released as an interim measure while putting of further hearing till  7.5.2024.