KARACHI: A two-member bench of the Sindh High Court (SHC) directed customs officials to finalize the provisional assessment in accordance with law on a constitutional petition filed by Abbot Laboratories Private Limited seeking provisional assessment of imported Pediasure consignment.
On 17 February 2022 a two-member bench, headed by Justice Irfan Sadat Khan heard the matter, during the hearing, Salman Azizi advocate for petitioner, Tahir Dogar advocate holding brief for Muhammad Khalil Dogar for customs department.
After the hearing, court observed in its order that “Khalil Dogar counsel for customs officials is reported to be busy in supreme court. Customs authorities are directed to finalize the provisional release accordance with law, matter adjourned for March 02, 2022”.
Earlier, counsel for the petitioner informed the court that petitioner imported a consignment of Pediasure and when goods arrived at Karachi, it was assessed as usual under PCT Heading 1901.1000 leaving the port area, officials of the customs department seized the same on the ground that pediasure has been wrongly classified under PCT Heading 1901.1000 and that PCT Heading 1901.9090 was applicable instead.
He added that subsequently, the consignment imported by petitioner was provisionally released upon the payment of security the disputed number of duties and taxes.
Petitioner argued that petitioner wrote the letter to respondents a number of times seeking finalization of its goods declaration and return of securities, however, no response was received from the respondents.
Citing Secretary Revenue Division, Chairman Federal Board of Revenue, DG Intelligence & Investigation-FBR Collector of Customs Model Customs Collectorate Port Muhammad Bin Qasim and others as respondents, petitioner pleaded the court may declare that act of the respondents is illegal, mala fide and arbitrary.
He also pleaded the court may directed them to decide provisional assessment as well as restrain them from taking any adverse action against the petitioner till final order in this petition.
