KARACHI: Amanullah, Deputy Collector (Group-III) Customs Collectorate of Appraisement and Facilitation-East declined request filed by M/s Art & Graphics Private Limited seeking release of its imported consignment declared to contain bluish paper in reels (IK035) SUB, 80 GSM size r/w 1060mm of PCT Heading 4802.6100 weighing 75567.9360 kg from Indonesia.
On 2 October 2020, decision received by “Customs Today”, according to which M/s Art & Graphics Private imported a consignment declared to contain bluish paper in reels (IK035) SUB, 80 GSM size r/w 1060mm of PCT Heading 4802.6100 weighing 75567.9360 kg from Indonesia and filed goods declaration with declaration self-assessment in terms of section 79 (1) of the customs act, 1969 at US$ 0.53/kg (US$ 530/PMT).
The goods declaration was checked and assessed US$ 0.63/kg (US$ 630/PMT) in the light of valuation ruling no 1458/2020 as per prevailing customs value data which is in consonance with the international market price of similar kind of goods.
As per documents, importer appeared before concerned officials and requested for provisional release and during hearing, importer’s representative admitted that they made clearance against the aforesaid value but he insisted that since they have challenge the VR No 1458/2020, they are entitled for the provisional release as per judgment of SHC.
During the hearing, in terms of rule 411 read with rule 109 of customs rules, 2001, it was clarified to the importers’ representative that even if their representation is pending against any existing VR, the importers are not entitled for the provisional assessment in terms of section 81 (1) of the customs act, 1969.
According to the decision, as the assessment decisions has been made in terms of section 80 read with section 25 of the customs act, 969, and chapter-IX of the customs rules, 2001 read with office order no 68/2020 east bearing C.No MMC/App (East) Admin 1/04/2018 as per prevailing customs values/ VR, therefore, the request for provisional assessment is declined on a aforesaid grounds.
The importer is at liberty either to clear the goods as per the assessment decision made or may prefer appeal against the instant order in terms of section 193 of the customs act, 1969 within 30 days from the date of decision of assessment made under section 80 of the customs act, 1969, decision said.
