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SHC directs to release consignment imported by M/s S.U. Enterprises

SHC directs to release consignment imported by M/s S.U. Enterprises

KARACHI: The Sindh High Court (SHC) directed customs officials to release the consignment of imported chlorinated paraffin plastoil on bank guarantee on petition challenging valuation ruling no 1352/2019 for enhancement of valuation.

On 7 April 2020, a two-member bench, headed by Justice Aqeel Ahmed Abbasi also directed them to file their respective para wise comments on next date of hearing.

During the hearing, counsel for the petitioner M/s S.U Enterprises stated that petitioner is engaged lawful import of chlorinated paraffin plastoil and always fulfill all the legal formalities according with law.

He further submitted that customs officials has violated the section 25A of the act, 1969 and the customs rules, 2001 fixed the value of the above mentioned goods vide the subject valuation ruling no 1352/2019 which has been issued in violation of article 10A of the constitution of Pakistan, 1973 that grant the right to fair trail, the respondent director of valuation has not been provided any opportunity of hearing to the petitioner as well as no hearing notice was issued prior to the issuance of the said impugned valuation ruling, it means that the respondent director has acted in serious violation of article 10A wherein the constitution of Pakistan has given the right to fair trial and due process.

He argued that impugned goods were purchased by the petitioner from Taiwan and imported into Pakistan, such price actually paid/ payable by the petitioner is, inter alia, inclusive of the cost of packaging as evident from the commercial invoice, the gross weight of the imported goods the weight of the exclusive of the packaging.

Citing collector of Customs Appraisement West, chairman FBR and the director Valuation as respondents, petitioner pleaded the court to declare that importer of goods, in respect of which a valuation ruling/ instrument under section 25A of the customs act, 1969 has been issued and has been challenged before any forum having competent authority, shall have the option of having consignments such goods provisionally assessed and related under section 81 of the customs act, 1969.