KARACHI: A Special Customs Reference Application (SCRA) filed by Collector of Customs SAPT against Messer’s Specially Sales, Karachi was allowed by a customs appellate bench of High Court of Sindh comprising Justice Agha Faisal and Justice Shah Nawaz Memon.
Earlier the bench heard Sardar Zafar Hussain Advocate, counsel for Applicant Department. With his assistance the bench considered question of law viz “Whether the Member of the Appellate Tribunal exceeded jurisdiction by altering the classification of the subject goods, a power vested solely with Federal Board of Revenue under the Pakistan Rule–I of the General Rules of Interpretation (GIR) of the Harmonized System envisaged under First Schedule to the Customs Act 1969”?.
Sardar Zafar argued that matter raised in this SCRA is squarely covered by the judgment of Supreme Court in the case of K.S Sulemanji Esmailji reported as 2025, SCMR 121. He pointed out that on identical circumstances orders have been passed including order dated 26.09.2025 in SCRA 303 of 2019 by this bench.
The bench after perusing the copy of order placed on record disposed of the instant SCRA on same terms and conditions. As result the matter was referred back to the tribunal for determination afresh.
The full text of order in instant SCRA 584/ 2024 follows separately.
SHC allows SCRA by Collector SAPT against Specially Sales Karachi