KARACHI: A custom appellate bench of High Court of Sindh (SHC) comprising Justice Muhammad Junaid Ghaffar and Justice Mohammad Abdur Rahman dismissed a Special Custom Reference Application No 304 of 2013 filed by Collector of Customs against Al-Waleed PVC Plastic & Metal Industries.
The bench was seized with hearing against an order passed by Custom Appellate Tribunal on 08.07.2013 in Custom Appeal NoK-513 of 2011 which held that Show Cause Notice issued beyond the stipulated period as provided under section 168 (2) of Customs Act1969 is of no legal consequence.
The case is related to the seizure of goods made on 05.07.201o by DIT after the GD has been processed and out of charge whereas no notice was issued within the stipulated period. During hearing it came to the fore that Tribunal has not given any reasoning of its own and has instead relied upon the judgment of SHC in case titled “Muhammad Razi”. The tribunal in its order declined to interfere with the order passed by the Collector of Appeals (Customs). The court when confronted Ms Afsheen Aman Advocate, counsel appearing for DIT, she relied upon a case title “Mazhar ul Islam” wherein a similar question has been dealt with and decided by division of SHC.
The custom appellate bench however reframed the question of law and dismissed the SCRA filed by the department.