KARACHI: A two-member bench of the Sindh High Court (SHC) comprising Justice Muhammad Junaid Ghaffar and Justice Agha Faisal disposed of the special customs reference applications filed by Collector of Customs and others against M/s Super Star Company challenging impugned order of customs appellate tribunal dated August 08, 2018. Tribunal had set aside impugned SCN issued by customs officials to importers.
On 9 March 2021, court announced details judgment and observed in its order that “the respondent imported consignments that were subjected to show cause notices dated 07.04.2018, whereby the respondent was asked to answer as to inter alia why the consignments ought not to be confiscated since they had remained un-cleared at the port since 2016.
The proceedings culminated in orders in original dated 08.08.2018, whereby the outright confiscation of the consignment was ordered on the premise that the consignment arrived post the cut-off date prescribed by the Ministry of Commerce in such regard. In appeal, the learned Tribunal was pleased to set aside the orders in original, vide Judgment dated 12.12.2019 (“Impugned Judgment”); hence, the present reference applications
It is our deliberated opinion, rested upon consideration of the reasoning assigned in the impugned Judgment coupled with our observations herein, that no case has been set forth before us to disentitle the respondent to the retrospective beneficial effect of SRO 772; especially in view of the admitted factum that even in respect of the tenancy of the repealed SRO 1112, waivers were granted from the prescription of timelines therein contained; hence, the Impugned Judgment is maintained”.
Court further observed that various argumentative and narrative questions were proposed in the references under consideration, however, it is our considered view that the same did not arise from the impugned judgment. The only question of law before us is “whether in the present facts and circumstances the respondent was entitled to the retrospective beneficial effect of SRO 772”.
This question is answered in affirmative, hence, in favour of the respondent and against the applicant. These reference applications stand disposed of in the above terms. A copy of this decision may be sent under the seal of this Court and the signature of the Registrar to the learned Customs Appellate Tribunal, as required by section 196(5) of the Customs Act, 1969”.
