KARACHI: Twenty seven Special Custom Reference Applications filed by owners of foreign origin cloth were dismissed by a custom appellate bench of Balochistan High Court comprising Justice Shaukat Ali Rakhshani and Justice Muhammad Kamran Khan Mulakhel.
According to details, Customs Enforcement Quetta along with Field Enforcement Unit, Dera Murad Jamali (Nautal) intercepted seven trailers loaded with Aster Cloth, Curtain/Cushion cloth, assorted cloth, Flow Pots, Ragzin and other assorted cloths.
The owners came up with Sales Tax Invoices and claimed to have purchased the goods from Karachi which were then transported to Quetta for further shipment to Lahore for onward sales. The Drivers were also arrested after lodging of a F.I.R.
The owners filed an appeal before Collector Adjudication Quetta who passed the order in favor of the department. The owners then filed an appeal before the Customs Appellate Tribunal, Quetta Bench at Karachi which dismissed the appeals after hearing Khalid Mehmood Rajpar, counsel for Pakistan Customs Enforcement Quetta.
The owners/appellants then filed the separate but identical 27 Special Customs Reference Applications before the BHC taking the plea that owners have discharged their burden of proof under section 187 read with section 156(2) of Customs Act 1969 by providing Sales tax Invoices while Collector Adjudication failed in verifying or considering these sale tax invoices.
The BHC custom bench perusing the documents on record find that tribunal has sought verification and it was reported that sales tax invoices were invalid for different reasons.
The bench held that custom appellate tribunal is ultimate and final authority to resolve the factual aspects. Its findings cannot be overturned or substituted with another view by this court unless a law point is involved.
The bench with above observation dismissed all SCRAs.