KARACHI: A three member constitutional bench comprising Justice Muhammad Karim Khan Agha, Justice Abdul Mobeen Lakho and Justice Miss Sana Akram Minhas ordered release of solar invertors imported by Maxel Power (Private) Limited on ground that Custom Appellate Tribunal is clogged with heavy backlog of cases.
Aneel Zia Advocate representing the petitioner/importer submitted at the outset of proceedings that imported goods were assessed differently by the custom authorities as according to them goods were different from the goods declared. The custom authorities are demanding payment of differential amount of custom duty as per valuation/assessment. He further submitted that petitioner has challenged the assessment which was declined through Order in Original. The petitioner has then filed an appeal challenging the Order in Original which is still pending before the Custom Appellate Court. He prayed to the court for release of goods subject to payment of the differential amount between declared and assessed value.
Ms.Wajiha M Mehdi, Deputy Attorney General opposed the prayer and submitted that matter at the first instance be decided by the Custom Appellate Tribunal and till then petitioner is not entitled to any interim relief.
The bench however observing that Customs Appellate Tribunal has a huge backlog of cases, it would be appropriate to allow the release of goods especially when the petitioner is prepared and ready to pay the differential amount.
The bench while disposing the petition, ordered that Petitioner may deposit the amount of duties and taxes as are mentioned in the Order in Original directly with the concerned Collectorate, whereas in respect of the fine and penalty as adjudicated in the Order in Original shall be secured in the shape of bank guarantee or Pay Order.
It is not clear that why this matter was referred to the constitutional bench as prima facie it do not involve any constitutional question of law.