ISLAMABAD: Customs Collectorate Port Qasim Appraisement filed about 62 Special Customs Reference Applications (SCRA’s) challenging an order of Special Customs Appellate Tribunal deciding customs appeal K22 to 52 of 2015 and others filed by deputy collector Customs against an order passed by Collector Customs (Appeals).
Citing Ghani Glass Limited as respondents, the applicant maintains that Customs Appellate Tribunal misread the facts and circumstances of the case. The applicant maintains that when the consignments were imported, assessed and cleared Valuation Ruling 540 of 2013 was in field and was applicable on the imported goods.
The applicant further maintains that Collector Custom (Appeals) decided the appeal in the light of a judgment in a SCRA 157/2008 titled S.M. Naqi versus collector Customs. The Customs Appellate Tribunal in its finding held the order of the collector Appeals on ground that a division bench of Sindh High Court while hearing an appeal filed by ICI Pakistan suspended the Valuation Ruling 553 of 2013 after which previous VR 540 of 2013 became operative.
The controversy pertains to import of Soda Ash (dense) which was assessed at $195 per metric ton under VR 553/2013 but under VR 540 of 2013 it was enhanced to $250 per metric ton.
