KARACHI: A special customs appellate bench of the Sindh High Court (SHC) rejected a Special Customs Application Reference (SCRA) filed by Directorate-General of Customs Valuation against M/s Max C Comfort (SMC) Pvt Ltd after securing disputed amount of duty and taxes.
The order came in a constitutional petition filed by Messer’s Max C Comfort (SMC) Private Limited Hyderabad against Director General of Custom Valuation Karachi and others.
During hearing of the case, Muhammad Adeel Awan advocate representing the petitioner submitted that Custom Appellate Tribunal vide judgment dated 24.7.2023 in Custom Appeal No K- 844/2023 sat aside Valuation Ruling No 1718 of 2022 and Order in Revision dated 18.4.2023 but the custom valuation is still assessing the consignment/goods of the petitioner on the basis of such valuation ruling on ground that order of the appellate tribunal is impugned under a Reference Application before SHC.
Sardar Zafar Hussain advocate, representing Director General Valuation when confronted, relied on a recent judgment passed by the Supreme Court of Pakistan titled Shamim Ahmed v/s Federation of Pakistan and that no interim relief is admissible to the petitioner.