Sindh High Court Allows 18 SCRAs Filed by Pakistan Customs
KARACHI: The Sindh High Court (SHC) allowed 18 Special Customs Reference Applications (SCRAs) filed by Pakistan Customs. The applications were submitted through the Deputy Collector of Customs. The bench hearing. the case was headed. by Justice Muhammad Junaid Ghaffar and Justice Arshad Hussain Khan.
The principal SCRA, no. 138, assailed the resolution promulgated by a lone member of the Customs Appellate Tribunal in Customs Appeal No. 439 to 457.
Background of the Case
The respondents had imported consignments of Synthetic Rubber SBR 1502 and had sought clearance at the transaction value. However, the Pakistan Customs had. valued these goods under Valuation Ruling 1091/2017. The respondents were not agreeable to this valuation and submitted an appeal. The Custom Appellate Tribunal also agreed with the respondents saying that the Valuation Ruling was outdated, that is two and a half years old.
Meanwhile, the goods were released on payment of additional duty and taxes under a new Valuation Ruling, 1469/2020.
Court’s Observations
Sardar Zafar Hussain, an advocate representing the appellate department, contended that a single judge of the Customs Appellate Tribunal did not have the jurisdiction to decide matters related to Valuation Rulings.
After considering the arguments and the documents, the SHC bench agreed. It ruled that the case would. have been entertained by a two-member bench of the Customs Appellate Tribunal. The respondents had not challenged the Valuation Rulings at any stage.
Thus, the SHC bench dismissed the judgment of the Customs Appellate Tribunal from January 20, 2023, and allowed the appeals.
