KARACHI: Five Special Custom Reference Applications filed by Collector of Customs against M/s S.K. & Company in 2016 were dismissed in Limine by a custom appellate bench of High Court of Sindh.
When the SCRA No 663 to 667 of 2016 came up for hearing challenging a common interim order passed by Custom Appellate Tribunal Karachi, the bench confronted the counsel appearing for the applicant custom department raised the question of maintainability.
The counsel for the department was unable to answer the bench query that how SCRAs are maintainable under section 196 of the Customs Act against an ad-interim order.
The bench observed that even if maintainable, these SCRAs have become infructuous as the order was passed in 2016. The bench with above observation dismissed all the five application as dismissed in Limine.