KARACHI: A two-member bench of the Sindh High Court (SHC) comprising Justice Muhammad Junaid Ghaffar and Justice Agha Faisal has dismissed reference applications filed by Collector of Customs, through Additional Collector of Customs (Law), Port Muhammad Bin Qasim, Karachi against M/s Aisha Steel Mills Limited & Others
On 2 March 2021, during the hearing, counsels for both sides completed their final arguments and court announced judgement and also observes in its verdict that “through these reference applications the applicant department has impugned order dated 06.11.2018 passed by the Customs Appellate Tribunal at Karachi in Customs Appeal No. K-651 to K-656 of 2017.
We have heard the learned Counsel for the Applicant and perused the record, perusal of the findings reflects that the Tribunal has come to the conclusion that no case for mis-declaration was made out as the consignment in question was released by the Collectorate after conducting its physical examination and so also on the basis of mill test report issued by M/s Peoples Steel Mills, Karachi, whereas, the case was made out subsequently, on the ground that the invoice of the goods had some other declaration, including some application by the Respondents before the Input output Co-efficient Organization (IOCO) for exemption which was regretted.
The Tribunal has further noted that if at all there was a case of fraud or connivance, then as to what action had been initiated against the staff which conducted the examination of goods and accepted the declaration of the Respondents; and even extended the benefit of exemption under relevant SRO, and to this the Applicant’s representative conceded that no action of any such nature was initiated.
On perusal of the record, we are of the view that the order of the Tribunal is correct and is based on proper appreciation of facts and law, whereas, even otherwise, as to the physical examination and the actual description of the goods which are no more available a factual probe is needed which we cannot enter into in our Reference Jurisdiction. Accordingly, no Question of Law is arising out of the order of the Tribunal; hence, these Reference Applications are dismissed.
