KARACHI: The Sindh High Court (SHC) issued notices to the customs department and deputy attorney general on a petition filed by M/s K.H.H. International Trading against detention of its imported consignments of black paper in the garb of valuation ruling no 1350/2019.
On 30 January 2020, a two-member bench, headed by Justice Aqeel Ahmed Abbasi was hearing the matter.
During the hearing, counsel for the petitioner stated that petitioner is seriously aggrieved and highly prejudiced by the actions of the respondents, whereby, customs officials are assessing the imported consignment of the black paper duty and taxes on the basis of the valuation ruling no 1350/2019 issued by director of customs valuation, despite the fact that the impugned valuation ruling is not sustainable in the eyes of the law.
He further argued that since the revision petition stands pending for final decision, the petitioner has sought provisional release of its consignments until final decision by the respondents, however, the respondents have refused such request on the basis of circular no SI/Misc/13/2014/CC (Appr)/375 dated 22/11/2017 issued by the respondent which is impermissible under the law.
Counsel submitted that as a result, the petitioner is coercively and unlawfully being compelled to pay amounts of duties and taxes on the basis of impugned valuation ruling no 1350/2019, determination of value in the above ruling is otherwise arbitrary and not in accordance with the actual transaction value in terms of section 25 of the customs act, 1969.
Citing chairman FBR, the collector of Customs Appraisement East, the Director General of Customs Valuation as respondents, petitioner pleaded the court to declare that impugned valuation ruling is arbitrary, unlawful and ultra virus the customs act, 1969, declare the importers of goods, in respect of which a valuation ruling/ instrument under section 25A of the custom 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 released under.