KARACHI: Hearing two identical Special Customs Reference Applications filed by Messer’s S.M.Industries and A.R.Industries, a customs appellate bench of High Court of Sindh comprising Justice Agha Faisal and Justice Jan Ali Junejo remanded the cases back to the customs collectorate concerned.
The SCRA 829 and 830 of 2023 were filed by Directorate General of Valuation (Pakistan Customs) against order passed by Customs Appellate Tribunal in respect of transactional value. The Applicant department was represented by Sardar Zafar Hussain advocate while respondents were represented by Rana Sakhawat Ali Advocate.
As the SCRA’s were taken up both the counsel made a joint request for deciding the issue in terms of earlier judgment passed by SHC reported as 2023 PTD 1769.
The bench after perusing order/ judgment relied upon by the contesting parties disposed of the SCRA while setting aside order of the tribunal and remanding the matter back to the collectorate concerned.
Full text of order of SHC follows separately.