KARACHI: Custom Appellate Tribunal cannot set aside or modify a Valuation Ruling while hearing appeals against order of the Collector Appeals, hold a custom appellate bench of High Court of Sindh which allowed all the 26 SCRA filed by the department against Ahsan & Company, Malik Vetro Designing, Toheed Glass House and others.
Following is the full text of common judgment:
IN THE HIGH COURT OF SINDH, KARACHI
Present: Mr. Justice Muhammad Junaid Ghaffar Mr. Justice Jawad Akbar Sarwana
1. Spl. Cus. Ref. App. 431/2011 Collector of Customs Model VS M/s Ahsan & Company
2. Spl. Cus. Ref. App. 432/2011 Collector of Customs Model VS M/s Malik Vetro Designing
3. Spl. Cus. Ref. App. 433/2011 Collector of Customs Model VS M/s Toheed Glass House
4. Spl. Cus. Ref. App. 434/2011 Collector of Customs Model VS M/s Kohinoor Glass Corporation
5. Spl. Cus. Ref. App. 435/2011 Collector of Customs Model VS M/s Innovative Marketing Co.
6. Spl. Cus. Ref. App. 436/2011 Collector of Customs Model VS M/s AlFatah Toughened Glass Ind
7. Spl. Cus. Ref. App. 437/2011 Collector of Customs Model VS M/s Abbasi Enterprises
8. Spl. Cus. Ref. App. 438/2011 Collector of Customs Model VS M/s Hatim Glass Mart
9. Spl. Cus. Ref. App. 439/2011 Collector of Customs Model VS M/s Tahir Glass House
10. Spl. Cus. Ref. App. 440/2011 Collector of Customs Model VS M/s Moon Glass Traders
11. Spl. Cus. Ref. App. 441/2011 Collector of Customs Model VS M/s M.S. Corporation
12. Spl. Cus. Ref. App. 442/2011 Collector of Customs Model VS M/s Qari Glass House
13. Spl. Cus. Ref. App. 443/2011 Collector of Customs Model VS M/s National Glass House
14. Spl. Cus. Ref. App. 444/2011 Collector of Customs Model VS M/s Z.. H. International
15. Spl. Cus. Ref. App. 445/2011 Collector of Customs Model VS M/s Jamal Enterprises
16. Spl. Cus. Ref. App. 446/2011 Collector of Customs Model VS M/s Hassan & Hussain Associates
17. Spl. Cus. Ref. App. 447/2011 Collector of Customs Model VS M/s Madina Glass House SCRA Nos. 431 to 456 of 2011
18. Spl. Cus. Ref. App. 448/2011 Collector of Customs Model VS M/s Khan Glazing Co
19. Spl. Cus. Ref. App. 449/2011 Collector of Customs Model VS M/s Sheesha Pal
20. Spl. Cus. Ref. App. 450/2011 Collector of Customs Model VS M/s Sattar Ali Muhammad
21. Spl. Cus. Ref. App. 451/2011 Collector of Customs Model VS M/s AlBuraq International
22. Spl. Cus. Ref. App. 452/2011 Collector of Customs Model VS M/s Chaudhry Sons
23. Spl. Cus. Ref. App. 453/2011 Collector of Customs Model VS M/s Zorain Enterprises
24. Spl. Cus. Ref. App. 454/2011 Collector of Customs Model VS M/s AlFateh Traders
25. Spl. Cus. Ref. App. 455/2011 Collector of Customs Model VS M/s Sony Glass Corporation
26. Spl. Cus. Ref. App. 456/2011 Collector of Customs Model VS M/s Data Corporation
For the Applicants: Mr. Pervaiz A. Memon, Advocate. For the Respondents: Mr. Pervaiz Iqbal Kasi, Advocate. Dates of hearing: 23.04.2024 & 02.05.2024
Date of Judgment: 10.07.2024.
Following is the full text of common judgment: