KARACHI: A two-member bench of the Sindh High Court (SHC) issued notice to counsel for applicant and directed parties to submit comments on a special customs reference application (SCRA) filed by Collector of Customs through Assistant Collector of Customs Appraisement West against judgment of customs appellant tribunal in favor of M/s Fazal Elahi & Sons.
On 18 May 2022, a two-member bench, headed by Justice Syed Irfan Sadat Khan heard the matter.
Earlier, counsel for the applicant argued in his special customs reference application that importer namely M/s Fazal Elahi & Sons imported a consignment of Asbestos Fiber Jointing Rubber Sheet though their clearing agent and filed a goods declaration.
He further submits that however, during physical examination, customs official found mis-declaration, therefore, a show cause notice has been by customs department to importer and after further proceeding, customs officials imposed fine Rs. 500,000 as mis-declaration.
Counsel added that however, importer being aggrieved, approached customs appellant tribunal and tribunal allowed importer’s appeal and waived the penalty.
Citing importer and tribunal as respondents, applicant pleaded the court may declare that order of customs appellant tribunal is illegal and no legal effect.
He further pleaded the court may set aside impugned order and restore decision of the customs department as well as directed importer to submit fine amount as well.
