KARACHI: M/s Mass Pharma Private Limited has approached the Sindh High Court (SHC) and filed a petition against enhancement of valuation of its imported goods comprising Glucosamine Chondroitin Tablet (heath supplement) from US$1.8366 to US$ 18/kg in the light of valuation ruling 1375/2019.
On 7 October2020, counsel for the petitioner stated that in regular course of business a consignment of Glucosamine Chondroitin Tablet (heath supplement) imported from China in the month of August 2019, the petitioner on the basis on import documents, filed goods declaration in terms of section 79 (1) of the customs act, 1969 and paid duty and taxes calculated on the declared transaction/ customs value of US$ 1.8366/kg.
He further stated that subsequently the petitioner’s subject goods declaration was selected for scrutiny of assessment by the officer of customs department and during the scrutiny under section 80 of the customs act, 1969 re-assessed the customs value of the petitioner’s subject consignment and increased the same from US$1.8366 to US$ 18/kg in the light of valuation ruling 1375/2019 dated March 24, 2019 which in fact does not firstly contain any customs value of US$ 18/kg and secondly, does not contain any customs value of the health/ food supplement’s brand which the petitioner has imported.
Counsel argued that the above VR though in the initial general para talks about determination of customs value of foods supplement, multivitamins/ mineral supplements and whey protein, however, customs values of few specific brand have been determined without any additional entry of “other brands” in the case of food supplement multivitamin tablets and petitioner brand which are covered by subject VR, besides it is not at par in specification/ usage with the brands, mentioned in the VR.
Citing chairman FBR, collector of Customs West and DG Valuation as respondents, petitioner pleaded the court to declare the application of said VR is illegal on the petitioner’s goods, when petitioner’s goods/ brand were/ are not included in the list of brands covered under the said VR.
