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    Home » Case Remanded Back to Customs Tribunal for Review in Steel Pipe Misdeclaration Case
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    Case Remanded Back to Customs Tribunal for Review in Steel Pipe Misdeclaration Case

    March 15, 20252 Mins Read
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    Yet Another Case Returned to Customs Tribunal for Retention for Scrutiny

    KARACHI: Another case related to under-declaration of values of steel pipes has just been sent back to the Customs Tribunal to consider. The action came as a Custom Reference Application, by the Collector of Customs West, via Sardar Zafar Hussain Advocate. This superseded a prior order handed down by the Special Customs Appellate Court, which the High Court of Sindh vacated.

    The case, Customs Appeal No K550 of 2023, involved the firm Al Razik Industry. The firm was charged with undervaluation of its steel pipes as being US$ 1.01 per unit when it should be US$ 1.62 per unit. Consequently, the firm was fined and penalized. Nevertheless, the penalty was reduced by the Customs Tribunal, prompting the department to file a Customs Reference Application (SCRA).

    After perusing the case, the Sindh High Court held that the Customs Tribunal failed to deal with the major issues in its ruling, especially the bona fides of the actions of the importer. The tribunal’s order principally dealt with the legalities but did not extensively review the actions of the respondent or their reply to the Show Cause Notice sent by customs.

    The bench of the High Court decided that the Customs Tribunal’s order be reversed and the case be remanded for a fresh order, with sufficient and reasoned words.

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      LCCI Welcomes 15-Day Extension for Income Tax Return Filing Deadline

      October 2, 2025

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