KARACHI: A two-member bench of the Sindh High Court (SHC) directed counsel for the M/s Fatima Enterprises to submit para wise comments on a special customs reference application filed by Collector of Customs Appraisement East challenging impugned judgment passed by customs appellant tribunal.
On 2 April 2022, during the hearing, counsel for the applicant made his arguments and after the arguments, court observed in its order that “through this special customs reference application certain questions of law have been raised, let in the first instance notice be issued to the respondent for the date to be fixed by the office”.
Earlier, Khalil Dogar advocate appeared before the court on behalf of the applicant and argued that respondent company imported aluminum sheet rolls/ coils, Emulsion sensitizer (coating chemical for PS plate) and filed goods declaration.
Counsel added that during the examination, it was found that importer has mis-declared the description, classification & value and therefore, customs officials seized the same and a show cause notice was issued to the importer.
He further argued that however, respondent had approached the customs appellant tribunal and tribunal without considering facts, set aside show cause notice and had directed customs officials to release the same.
Citing M/s Fatima Enterprises as respondent, applicant pleaded the court may set aside impugned judgment of the customs appellant tribunal and restore customs proceeding which was initiated against importer by the customs authorities.
