KARACHI: A Customs Appellate bench of the Sindh High Court (SHC) dismissed four Special Custom Reference Applications (SCRAs) filed by Collectorate of Customs Appraisement West.
The SCRAs assailed judgment passed by Custom Appellate Tribunal, Karachi filed by M/s S.M.Foods, M/s Silver Lake Foods and M/s Usman Trade Lunkers which allowed appeals against issuance of notices for recovery of short levied Federal Excise Duty and exemptions claimed by the Appellant importers .
The SHC bench while examining foremost question of law regarding jurisdiction of custom authorities in respect of matters where no assessment was involved and matters pertain to statutory instrument held that this question has already been decided by the Supreme Court of Pakistan in land mark judgment titled Nestle Pakistan. Versus Federation of Pakistan holding that notices by custom authorities are patently illegal and without jurisdiction.
The bench after hearing the contesting sides in detail dismissed the SCRAs considering factual, legal as well as judgments passed by SHC and Supreme Court of Pakistan.
