KARACHI: Hearing a Special Custom Reference Application (SCRA 271/2024) filed by Collector of Customs Port Muhammad Bin Qasim challenging a judgment by Member Judicial–I, Karachi of Custom Appellate Court, a custom appellate court of High Court of Sindh suspended the order dated 22.01.2024 while issuing notice to the M/s Fazal Steel, Islamabad. Sardar Zafar Hussain Advocate represented the applicant collectorate.
The controversy pertains to the alleged misdeclaration made by the respondent claiming to be a remeltable furnace which imported 329,820 kilograms goods declared as Iron and Steel Remeltable Scrap in 14 containers.
The customs during examination found that 124830 Kilograms goods are Iron and Steel Rerollable Scrap and Iron and Steel auto parts scrap which according to the examiners were undeclared. The Custom Appellate bench comprising Mr Abdul Jabbar Qureshi, Member Judicial-I, Karachi based judgment on “mens rea” and said as this element is missing the charge of mis-declaration is not made out.
The SHC bench after hearing counsel for the applicant department while ordering issuance of notice of proposed questions of law to the respondent importer, suspending the impugned judgment of custom appellate tribunal adjourned further proceedings to a date to be fixed by the office of the court.