KARACHI: A customs appellate bench of High Court of Sindh (SHC) decides four Special Customs Reference Applications filed by Directorate of Intelligence & Investigations (I&I) against Messer’s Mansoor Stores and another on the strength of a judgment commonly known as Nestle Pakistan (2025 SCMR-1974).
The bench earlier heard Khalid Mehmood rajpar Advocate, counsel for applicant department on following question of law Whether offence of mis-declaration comes within the meaning of Section 31 (1) and 79 (1) and applicant has jurisdiction to recover sales tax, income tax, customs duty and additional Sales Tax if discovered to be short levied, exemption claimed after clearance of goods.
Khalid Mehmood Rajpar relying on apex court said judgment argued that these SCRA can be disposed of applying judgment of apex court as such judgment is squarely binding on SHC.
The bench allowed the request and SCRA’s were disposed off as prayed.