Special Customs Reference Applications (SCRA)

SCRA are filed under the Customs Act, 1969 against the order of the Customs Tribunal before the High Court to challenge wrong application or interpretation of law by the Tax Authorities.

The procedure in SCRA is as under:

  1. Filing of SCRA
  2. Preliminary Hearing, framing of Legal Questions to be decided by the Court and Issue of notices upon Respondents i.e. the Tax Department.
  3. If required, comments by the Respondent(s)
  4. Hearing
  5. Decision of the questions in affirmative or negative.

We have appeared in SCRA and Constitutional Petitions, relating to Customs matters involving the following issues:

  1. Demand of duty on the alleged mis-declaration of goods under section 32 of the Customs Act, 1969 after clearance and consumption of the goods
  2. Determination of export value on the basis of U.O (Unofficial) note by the department against the declared export value
  3. Provisional Anti-dumping Duty
  4. Allegation of non-payment of Import Duty by an Exporter in EPZ-Karachi
  5. Withdrawal of tax exemption from Greenfield Industry through subsequent legislation.

AH&Co. is the first and the only law firm of Pakistan having an industry experienced Fellow of Chartered Accounts cum Advocate Supreme Court as well as other Advocate having practical working experience in the corporate sector, therefore we have due capability and capacity to understand and plead any complex tax issue.



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