KARACHI: A custom appellate bench of High Court of Sindh (SHC) restrained the respondent Custom Appellate Tribunal from taking coercive action against respondent Collector of Customs SAPT. Sardar Zafar Hussain Advocate represented the Applicant Collectorate.
The bench also ordered notice of hearing for 22.08.2024 to the respondents in a Special Custom Reference Application (SCRA) filed by the Collector of Customs, South Asia Pacific Terminal (SAPT) against judgment by the tribunal in Appeal No K446/2024.
The controversy at hand pertains to the import of a conveyor belt loader. Messer’s Menzies Ras (Pvt) Limited imported four units and filed a Goods Declaration declaring the goods under PCT 8428,3300 claiming exemptions from custom duty on the basis of self assessment under WeBOC system.
The said GD was selected for scrutiny and was referred for confirmation of description, weight etc to the Classification Committee. The committee after physical examination got to the conclusion that actual PCT applicable is 8705.9000 and further the goods imported are banned or not part of schedule thus importer has misdeclared the goods with deliberate attempt to evade duty and taxes worth rupees 2,751,598 where after goods were confiscated. The Order in Original was also against the importer who filed the appeal before Custom Appellate Tribunal which ruled in favor of the importer.