KARACHI: A division bench of the Sindh High Court (SHC) restrained customs officials from taking any coercive action against the importer over demand notice for recovery petroleum levy on a constructional petition filed by M/s Jinn Petroleum Pvt Ltd.
On 31 October 2020, the bench also issued notices to customs officials and directed them to file their comments on the next date of hearing.
During the hearing, counsel for the petitioner stated that petitioner challenges the demand notice dated Oct 02, 2020 issued by the customs officials through the impugned demand notice, it has been alleged that the petitioner has short paid amount.
He further argued that the impugned demand notice is illegal as it has been issued in the absence of any prior assessment proceedings, the impugned demand notice is further illegal as the petitioner paid the petroleum levy at the relevant rate at the time filing of goods declaration in accordance with law whereas the impugned demand notice is illegally directing to pay the differential amount of petroleum levy at the relevant rate at the time fling of the goods declaration in accordance with law whereas the impugned demand notice is illegal directing to pay the differential amount of petroleum levy as per the date of withdrawal of the goods.
Citing chairman FBR, collector of Customs Preventive and deputy collector of customs Preventive oil section as respondents, petitioner pleaded the court to declare that the impugned demand notice is mala fide and has been issued without lawful authority and is of no legal effect.
He further pleaded the court to permanently prohibit the respondents jointly and severally and directly from taking any adverse action against the petitioner upon the basis of the impugned demand notice.
