KARACHI: A custom appellate bench of High Court of Sindh (SHC) comprising Justice Agha Faisal and Justice Jawad Akbar Sarwana adjourned hearing a Special Customs Reference Application (SCRA) filed by Collector of Customs, Port Muhammad Bin Qasim against Pioneer Steel Karachi for four weeks (March 2026).
The SCRA impugned an order passed by Customs Appellate Tribunal, Karachi bench. Two questions of law are raised in the SCRA viz:
a) Whether the learned Appellate Tribunal has not materially erred by failing to appreciate that the impugned goods have been found to be “Alloy Steel Sheets” in two different categorical laboratory reports and Tribunal decide in favor of the importer mainly on technical ground……
b) Whether in view of provisional assessment attaining finality as held by the Tribunal, the provisions of Section 32(1) of the Customs Act 1969 cannot be invoked for misdeclaration if the goods were provisionally cleared under Section 81 of the Customs Act1969.
The SCRA was admitted on 26.1.2026 and notices were issued to the respondents. The SHC bench will now hear the matter in second week of March.
Sardar Zafar Hussain Advocate is representing the applicant department while no one appeared on behalf of respondents on 16.2.2026 when matter was adjourned for four weeks.