KARACHI: M/s G’ Five Mobile Private Limited approached the Sindh High Court (SHC) and filed a constitutional petition against detention of its consignment comprising PCBA & parts for mobile due to enhancement of valuation.
On October 24, 2019, counsel for the petitioner informed that petitioner is private limited engaged in the import of the mobile parts & accessories and seriously and highly prejudiced by the actions of the customs department, whereby, customs officials is assessing the value of imported consignment comprising of PCBA & parts for mobile on the basis of an assessment alert purportedly issued by collector of customs at $1 per pc without application of existing valuation ruling no 1168/ 2017 dated 22/05/2017 in which the values of the impugned goods have been determined at $13 per kg despite the fact that the valuing ruling is in the field.
Counsel further submitted that petitioner has imported a consignment of said goods and submitted goods declaration as per law and also declared the value of said goods as per the import documents and value at $13 per kg as per the Valuation Ruling No 1168/2017.
He argued that petitioner has vehemently denied the above assessment and moved an application before the customs officials requesting to release their consignment provisionally under section 81 of the Customs Act, 1969 by securing the differential amount of duties and taxes is shape of pay order/ bank guarantee, however, his request was denied by the customs officials.
Citing chairman Federal Board of Revenue, the Collector of Customs Appraisement West as respondents, petitioner pleaded the court to declare that the actual applicable value of the impugned goods is $13 per kg as determined under section 25A of the Customs Act, 1969 by director of customs valuation in Valuation Ruling No 1168/2017.