KARACHI: The Collector of Customs, Enforcement, Quetta has challenged a judgment by Custom Appellate Bench, Quetta bench at Karachi filing a Special Customs Reference Application (SCRA) before High Court of Balochistan.
The respondents include an importer Abdul Haleem and Custom Appellate Court, Quetta bench. As per details on 11.11.2023, at 1755 hours, Field Enforcement Unit, Dera Murad Jamali on specific credible information attempted to intercept seven vehicles which sped away and finally after a chase were stopped at Nuttal with the assistance of Frontier Coprs and Levies Police. The search of seven trailers lead to the recovery of Aster Cloth, Cushion Cloth, Curtain Cloth, Shirt Cloth, Old Refrigerators, Washing Machines and Assorted Cloth. As the carriers were unable to produce any proof of payment of duty and taxes or of lawful import, the goods involving duty and taxes worth rupees 469,158,828 wer e confiscated for violation of Import & Export Act 1950.
A show cause was issued on 5.1.2024 and matter was decided on 24.1.2024 when an Order in Original was passed by the Collector Adjudication. The Order in Original was assailed by the respondents before the Custom Appellate Tribunal, Quetta Bench at Karachi and a single member heard and decided the appeals in favor of respondents ordering release of 4928 Kilograms of Curtain/Cushion cloth.
The department has filed the instant SCRA 53/ 2024 raising the law point that whether the single member of the Appellate Tribunal can decide the matter involving duty and taxes of more than five million rupees.
The appellant department prays to the BHC to set aside the judgment by custom appellate tribunal dated 24.1.2024 in Custom Appeal No Q-124/2024 and to uphold Order in Original No 3084/2023.