KARACHI: Sindh High Court, Customs Appellate Bench comprising Justice Muhammad Junaid Ghaffar and Justice Adnan-ul-Karim Memon directed to release goods imported by Naveed Trading Corporation after securing differential amount.
During the hearing of the case, Sardar Zafar Hussain Advocate sought time for filing comments.
Abdul Moiz Jaffery Advocate, counsel for petitioner company Naveed Trading Corporation however submitted that Customs Appellate Tribunal, Karachi has set aside the Valuation Ruling No 1702 of 2022, dated 21.12.2022 vide its judgment dated 24.7.2023, yet his goods are being assessed on the basis of said VR on pre-text of some Reference Application (SCRA).
When counsel for the department was confronted, he placed reliance on an order passed by SHC in CP 4972 of 2023 and said that in view of this order, no interim relief could be allowed to the petitioner.
The bench after arguments held that in its considered view that facts discussed in said judgment relates to only two situations viz when a Revision Application is pending or an appeal under section 194 of Customs Act 1969 is pending. He said that in these two situations, the Supreme Court has laid down a dicta which was followed. The bench said that instant case is exceptional one as Petitioner has been successful before the Tribunal and now department is contesting the judgment in SCRA. More over mere suspension of the judgment of the tribunal does not amount to setting aside the same, the bench held adding that in this situation Petitioners goods are ought to be released by securing disputed amount of duties and taxes with the Nazir of the court by way of Pay Order or bank Guarantee. The bench later put off further proceedings till 12.3.2024.
