KARACHI: A Customs Appellate bench of High Court of Sindh (SHC) comprising Justice Agha Faisal and Justice Jan Ali Junejo disposed of a Special Customs Reference Application (SCRA 635 of 2024) filed by Pakistan Customs West Collectorate against M/s Trade One International Karachi while setting aside the impugned judgment.
The bench earlier heard Sardar Zafar Hussain Advocate, counsel for the applicant department and Ms Saima Saeed Advocate, counsel for the respondent company who jointly submitted that the identical questions of law as are raised in instant SCRA has been decided in SCRA No 1202 of 2023 vide order dated 27.10.2025.
The main issue pertained to non consideration of original invoice found during physical examination of the container and difference found in declared invoice value and found invoice value is of 648 per cent attracting “mis –declaration” within the meaning of section 32 (1) © and Section 181 of the Customs Act 1969.
The bench after a brief hearing disposed of the SCRA for same reasons and upon same terms per aforesaid order/judgment.
Full text of order follows separately.