KARACHI: The Sindh High Court (SHC) issued notices to the customs department and deputy attorney general of Pakistan directing them to file their comments on a constitutional petition filed against enhancement of valuation of imported body spray EDT 50ml, EDT 1ml etc under the garb of valuation ruling no 1456/2020.
On 28 July 2021, counsel for the importer namely M/s Adam Traders argues that during the course of business, petitioner imported body spray EDT 50ml, EDT 1ml and advertisement material at invoice value of US$ 9619.70 and on arrival, petitioner filed goods declaration accordingly and requested customs officials for finalize the assessment as per invoice value accordingly.
He added that however, the appropriate officer has not agreed with the declared transactional value and arbitrarily assessed the value on the basis data LAPR-HC-16590 dated April 26, 2021 and ER which in on the basis of valuation ruling 1456/2020 which has become invalid and non-existence under the law.
Citing Chairman FBR, Collector of Customs Appraisement East and Director Valuation as respondents, petitioner pleaded the court to declare that the denial of declared transaction value under section 25 (i) of the customs act, 1969 is arbitrary and illegal to the customs act, 1969.
He further pleaded the court to direct them to implement the order of this court passed in the case of M/s Danish Jahangir v/s F.O.P reported in 2016 PTD 702 read with officer order no 05/2020 issued by chief collector of customs and allow provisional release in the present and future consignments shipped and/ or to be shipped subject to final decision of the application filed by the petitioner to director of customs valuation.
Petitioner further pleaded the court may direct the concerned clearance collectorate to issue delay and detention certificate for waiver of demurrage and detention charges.
