KARACHI: A division bench, comprising Justice Muqbool Baqir and Justice Sajjad Ali Shah directed parties to file their comments and come prepare for final arguments on a civil petition filed by Collector of Customs Gwadar for recovery of evaded duty and taxes in the tune of Rs97,220,067 from M/s Byco Petroleum Pakistan Ltd, Karachi.
On April 1, 2019, counsel for the applicant argued in his civil petition that M/s Byco Petroleum Pakistan Ltd, Karachi had imported one tag namely Atlantic valued Rs199,123,520 for period of two years from vessel moving on temporary basis and sought clearance dated 06/02/2013 and claimed the exemption of duty and taxes under clauses/condition VIII of SRO 678/2004 on import cum re-export basis without payment of duties and taxes against corporate guarantee.
He further argued that during the investigation, it was revealed that the impugned tug is not covered under said SRO, therefore, M/s Byco Petroleum Pakistan was not entitled for seeking clearance of impugned tug on import cum export basis without payment of duties and taxes.
He said that the payable duty and taxes were calculated as Rs97,220,067 which have not been controverted by the respondents during the adjudication proceedings of Section 179 of the Customs Act, 1969, as the importer was failed to pay the evaded amount of duty and taxes. A contravention report was prepared and forwarded to the collector adjudication Quetta and a show cause notice was issued to the respondent, however, the collector adjudication has passed the order and vacated the show cause notice on the ground of lack of jurisdiction.
Counsel stated that appellant tribunal and High Court of Balochistan also dismissed special civil revision appeal without considering the facts and laws.
Citing M/s Byco Petroleum Pakistan as respondent, applicant pleaded the court to grant leave to appeal against and set aside the impugned judgment dated 02/08/2018 passed by High Court of Balochistan Quetta and customs reference application passed by customs tribunal, Karachi and petitioner/ applicant may be allowed to recover duty and taxes for respondent under law.
