KARACHI: A two-member bench of The Sindh High Court (SHC), headed by Justice Junaid Ghaffar dismissed special customs reference application filed by The Collector of Customs against Power Link Petroleum Services & another challenging impugned order regarding suspension of show cause notice.
On 19 March 2021, court announced a detailed judgment and observed in its order that “this reference application the applicant has impugned the order dated 13.05.2016, passed by the Customs Appellate Tribunal, Karachi in Customs Appeal No.H-815 of 2015. Learned counsel for the applicant has read out the impugned order and submits that the Appellate Tribunal has not appreciated the facts and has passed the impugned order, which is not sustainable in law.
On the other hand, learned counsel for the respondent has supported the impugned order.
We have heard the learned counsel and perused the record. It appears that after issuance of show cause notice, the respondents produced relevant documents regarding the purchase of High-Speed Diesel in question and also brought on record verification/letter from the Hascol Petroleum Limited whereby it was confirmed that the respondent is their authorized distributor.
The adjudicating authority then passed the order in favour of the respondent and vacated the show cause notice. Subsequently, the department went into appeal and the order of the adjudicating authority was set aside. The respondents then appealed the order before the Customs Appellate Tribunal and impugned the order has been allowed.
After perusal of the record, we are of the view that no question of law arises out of order in question inasmuch as the facts stood determined at the adjudication level, when confirmation was sought from Hascol Petroleum Limited and in presence of such confirmation it is not borne uncontroverted. In SCRA 502 of 2016 Page 3 of 3 view if such position, we do not interfere in the impugned order. This reference application is being misconceived, hence dismissed”.
