KARACHI: A two-member bench of the Sindh High Court (SHC) disposed of a constitutional petition with directions filed by M/s Ibrahim & Sons seeking release order for imported consignment of Tissue Papers and against demand notice for duties and taxes on the basis of valuation ruling No 1339 of 2018 dated 09/10/2018.
On 10 December 2021, a two-member bench, headed by Justice Shafi Muhammad Siddiqui heard the matter.
During the hearing, Sardar M Ishaque advocate for petitioner, Amir Raza, Masooda Siraj advocate for customs department, Kafeel Ahmed Abbasi deputy attorney general, Hussain Bohra, assistant attorney general appeared before the court.
After the hearing, court observed that “learned counsel appearing for all respondents acknowledged that this apparently is a covered case on the basis of a judgment reported as 2014 PLD 1964 (Messrs Sky Overseas through Authorized attorney vs Federation.
According by applying reasoning rationale and conclusion drawn in the aforesaid judgment mutatis mutandis, this petition is also disposed of along with pending applications”.
Earlier, counsel for the petitioner had stated in his constitutional petition that petitioner is an active commercial importer as well as wholesaler for tissue paper of Chinese origin and normal course of business, the petitioner imported consignments of tissue paper from Dubai, UAE and filed goods declaration according with law.
Counsel argued that petitioner is seriously aggrieved and highly prejudiced by the actions of the respondents, whereby, they are assessing the imported consignments of tissue paper and demanding duties and taxes on the basis of valuation ruling no 1399 of 2018, despite the fact that impugned VR is not sustainable in the eyes of the laws.
Citing Chairman Federal Board of Revenue, Chief Collector of Customs Appraisement South, Collector of Customs Appraisement East, West and Director Directorate General of Customs Valuation as respondents, importer pleaded the court to declare that act of the respondents is illegal, mala fide and arbitrary.
Importer also pleaded the court to direct them not to assess the imported tissue paper as per valuation ruling 1399/ 2018 and restrain them from taking any coercive action against the petitioner till final order in this petition.
