KARACHI: The Sindh High Court (SHC) directed customs officials and deputy attorney general to file their para wise comments on a constitutional petition filed by M/s Nusrat Corporation and M/s Kashif Associates seeking release order of imported consignment comprising of citric acid anhydrous on unit value of $0.595. On 11 December 2019, a two-member bench headed by Justice Aqeel Ahmed Abbasi was hearing the matter. During the hearing, counsel for the petitioners argued that petitioner no 1 has imported a consignment comprising of citric acid anhydrous on unit value of $0.595 and filed goods declaration and requested the appropriate officer of customs department to accept the declared value under section 25(1) of the customs act, 1969 and finalize the assessment accordingly. He further argued that however, customs officials without confronting the declared transaction value has denied to accept the same and proposed to assess the duty and taxes on the basis of impugned valuation ruling no 1015/2017 dated January 20, 2017, despite the fact that the impugned valuation ruling is not sustainable in the eyes of the law and its validity has been challenged by the petitioner vide application dated December 04, 2019 along with others. He submitted that petitioners’ consignment is at port and incurring heavy port demurrage besides other financial charges on containers, however, despite repeated requests, the said officials/ its officers have refused the provisional release of the said consignment. Citing chairman FBR, collector of Customs Appraisement East and DG Valuation as respondents, petitioners pleaded the court to declare that non allowing provisional release of consignment is unlawful, illegal and mala fide and court may direct them to release its consignment immediately. He further pleaded the court may restrain them from any coercive action against the petitioner in respect of the passed closed consignment.