KARACHI: A constitutional bench of High Court of Sindh allowed a petition filed by Mehran Bottlers after the petitioner offered to pay adjudged amount of duty and taxes with the department and amount of fine and penalty with the Nazir of High Court of Sindh. Syed Abida Bokhari advocate represented the petitioner while Muhammad Siddique Advocate represented Tribunal and Collector Adjudication. Sardar Zafar Hussain Advocate represented the Collectorate of Customs Appraisement- SAPT.

The respondents include Customs Appellate Tribunal, Karachi, Collector of Customs Adjudication, Collector of Customs (Appraisement SAPT) and Deputy Attorney General of Pakistan.

As per details, petitioner imported a water treatment plant. A charge of misdeclaration was leveled and Collector Adjudication ordered confiscation with offer to re-deem the plant on payment of fine and penalty besides duty and taxes applicable. The said Order in Original is under challenge before the Customs Appellate Tribunal in Appeal No K-1224/ 2025.

The counsel for petitioner through instant petition sought release of the imported item pending appeal by way of securing the disputed amount with SHC. Sardar Zafar Hussain opposed such request submitting that petitioner shall pay the entire amount adjudged before the department.

The bench after detailed hearing held that we are of the view that since the Petitioner’s appeal against the finding of mis-declaration has yet to be decided by the Tribunal, it would be unjust to condition the release of goods on payment of impugned fine and penalty. The petition is therefore allowed to the following extent. The petitioner shall deposit the adjudged amount of duty and taxes with the department, whereas fine and penalty may be secured with the Nazir of this Court by pay order or bank guarantee.

Once these amounts are paid and secured, the release of goods was ordered by the bench allowing the petition.