KARACHI: A division bench of the Sindh High Court (SHC) has dismissed special customs reference application filed by Collector of Customs Port Muhammad Bin Qasim challenging impugned judgment dated March 09, 2019 passed by Customs Appellate Tribunal, Bench-II, Karachi in favor of M/s M J Industries.
According to the details order passed a division bench, headed by Justice Aqil Ahmed Abbasi observes that “it is observed that the judgment of the customs appellate tribunal is based on findings of facts, whereas, learned counsel for the applicant has not been able to point out any factual error or legal infirmity in the impugned judgment. According, we do not find any substance in the instant reference application, which is dismissed”.
Court mentioned in its order that “ learned counsel for the applicant after having read out the impugned judgment of the order-in-original passed in the instant case submits that the customs appellate tribunal was not justified to set aside the order-in-original for the reasons that the respondent could not discharged initial burden to prove that the imported fabric was of China origin, as neither the certificate of origin was produced, nor the master bil or swith bill were supplied by the respondent at the time of filling GD in respect of subject consignment, nor the same were produced during adjudication proceedings.
Learned counsel for the applicant has also referred to the provisions of public notice 08/2007 according to which the importers were required to produce the certificate or origin in respect of the imports made from UAE. While concluding her submissions, learned counsel for the applicant has prayed that impugned judgment may be set aside and questions proposed may be answered in favour of the applicant and against the respondent”.
