KARACHI: Sindh High Court directed customs authorities to file their para wise comments on a constitutional petition filed by M/s New Jaddha Trading Company against detention of Alternator 80KVA/64KW, Alternator 100KVA/80KW and Alternator 150KVA/120W, by customs officials due to disputed valuation.
On 25 September 2019, a two-member bench heard the matter. During the hearing, counsel for the petitioner argued that petitioner has imported a consignment comprising Alternator 80KVA/64KW, Alternator 100KVA/80KW and Alternator 150KVA/120W and entered into a contract with the supplier M/s MPC Powertech Jiangsu Co Ltd for purchase of 11 units of alternator along with its packing list dated 26/06/2019 on transaction value of US$ 10,040.
He submitted that on arrival of the goods at Karachi Port, petitioner filed goods declaration dated 27/07/2019 of the Customs Act, 1969 and requested the appropriate officer working under customs officials to accept the declared value which is $10,040 and finalize the assessment accordingly.
He further submitted that appropriate officer on the basis of examination report did not agree with the declared transactional value and arbitrarily assessed the value at US$ 21120.20 on the basis of valuation ruling no 997/2016 dated 20/12/2016 on origin Europe instead of China with under the law does not exist and has become very older more than 90 days. It was further contended by the appropriate officer that the declaration of the petitioner under the GD reflects the impugned goods are of China origin, whereas, as per examination report the origin of the goods is of France.
Citing chairman FBR, collector of Appraisement East, Customs Appellate Tribunal as respondents, petitioner pleaded the court to direct the customs department to release the consignment provisionally to securing the disputed amount of duty and taxes.