KARACHI: Two identical Special Customs Reference Applications (SCRAs) were admitted for regular hearing by custom appellate bench of High Court of Sindh. The SCRAs were filed by the Collector Customs (SAPT) against Shamim Agency (importer) and Trishmim Imports (clearing agent). Sardar Zafar Hussain Advocate represented the appellant department.
The SCRA’s impugns a judgment passed by the Custom Appellate Tribunal, Karachi deciding a dispute over classification and PCT in respect of imported goods “Cold Rolled” Non Grain Oriented Steel sheets in Coils of Secondary Quality.
The importer filed the GD claiming clearance at zero per cent duty under PCT Heading 7225.1900 whereas Pakistan Customs ascertained PCT Heading 7209.1610 chargeable at the rate of 20 per cent. The importer was accused of mis-declaration to evade duty and taxes to the tune of Rupees 12,362,550.
The custom appellate tribunal ruled in favor of the importer and clearing agent and ordered release of secured amounts also.
The bench after going through case papers while ordering issuance of notices for an un-identified date, also suspended the impugned order of the tribunal.