KARACHI: Customs & Sales Tax Practitioners Association (C&STPA) approached the Sindh High Court (SHC) and filed constitutional petition for initiating contempt proceedings against the delinquent customs officers involved in contempt of court and orders of this court regarding provisional release of consignments of importers according with law.
On 3 October 2020, counsel for the petitioner stated that practitioners of customs and sales tax who are advocates and consultants and providing services of pleading to the litigants, citizen and state of Pakistan particularly in customs appellate tribunal made an association named customs and sales tax practitioners association to resolve their problems, issues and for welfare of the members and memorandum and articles of association were prepared.
He submitted that SHC has decided the issue of provisional assessment and release in terms of section 81 of the customs act, 1969 and observed that cost of doing business is increasing day by day specially in cases of delay at the port, the storage/ demurrage charges and container rent charges accumulate in an escalating manner on daily basis, and every passing day increases the liability of importers, whereas, delay and detention certificates, even if issued, have also lost their efficacy, as they are not being accepted by the port/ tribunal authorities and numerous petition in that regard are already pending before this court.
He argued that it must also be kept in mind that such refusal to allow provisional release of the consignments is resulting in unwarranted litigation, which intimately is burdening the exchequer in the shape of payments of fee to advocates for no justifiable reasons as all such petitions are being disposed of by us on the first date of hearing after notices directing provisional release of the consignments, which in our view, should be done by the department itself.
He submitted that however, applications are being neither entertained nor allowed by the concerned customs officers on instructions of customs officials which are being filed by the petitioner and the importers for provisional release customs officials and their subordinate are making willful and deliberate contempt of court as defined under section 2(a) of the contempt of court ordinance, 2003.
Citing chairman FBR, chief collector Appraisement South, collector of Appraisement East, West and PMBQ as respondents, petitioner pleaded the court to call in persons and appropriate contempt proceedings may be initiated against the delinquent customs officers involved in contempt of court.
