KARACHI: A Custom Appellate bench of High Court of Sindh disposed off over two dozen Special Custom Reference Applications (SCRAs) filed by Pakistan Customs in year 2023 pertaining to import of Polyester Yarn Fabric.

The court referred to an order passed on 16.9.2025 where in it recorded statement of respondent side that orders impugned in these SCRAs has been implemented  and security deposited by the importers/ respondents has been returned. The counsel for custom then sought time to seek instructions in the matter.

Appearing before the bench on 23.09.2025, Sardar Zafar Hussain Advocate, counsel for the applicant department stated that Goods Declaration have been finalized on the basis of revised Valuation Ruling 1733/2023 dated 24.01.2023. He further stated that respondents have paid differential amounts of duty and taxes after which Pay Orders/Bank Guarantee lying with the Nazir of SHC be returned.

The plea was seconded by the respondent side and a joint statement was made that in view of settlement of duty and taxes, these References have become infructuous.

The bench accepting the joint plea disposed of all the SCRAs.