KARACHI: A Special Customs Reference Application (SCRA) filed by Pakistan Customs, Port Muhammad Bin Qasim Collectorate against Gogan Steel Traders was admitted for hearing by a two member bench of High Court of Sindh (SHC) comprising Justice Agha Faisal and Justice Jawad Akbar Sarwana. Sardar Zafar Hussain Advocate appeared for the applicant Collector of Customs.
Following questions of law were proposed by the departmental counsel
Whether the Appellate Tribunal has not materially erred by failing to appreciate that the impugned goods have been found as “Alloy Steel Sheet” in two categorical lab reports and the Tribunal has decided in favor of the importer merely on the basis of sheer technicalities under section 81 (4) of the Customs Act 1969 in presence of a decision of Supreme Court in case of Sadruddin Alladin versus Collector of Customs in Civil Petition No 775-K/2003
Whether in view of provisional assessment attaining finality as held by Tribunal, the provisions of Section 32 (1) of the Customs Act 1969 cannot be invoked for mis-declaration if the goods were provisionally cleared under Section 81 of the Customs Act.
The counsel relied on a judgment of Supreme Court passed in case titled Collector of Customs Port Muhammad Bin Qasim v/s MIA Corporation (pvt) Ltd, 2023 -PTD 1797.
The bench after a brief hearing while admitting the SCRA ordered issuance of notices to the respondents to come up after two weeks.
