KARACHI: M/s ABN Enterprises has approached the Sindh High Court (SHC) and filed a constitutional petition for securing pay order of Rs3,419,057 from encashment submitted by petitioner during the time of provisional release of its imported consignments of ‘counter top sheets’.
On 5 January 2021, during the hearing, counsel for the petitioner stated that petitioner has imported a consignment of counter top sheets at the rate of US$ 0. 3601 and 0. 4461 per kg respectively along with its packing listed dated May 07, 2020 and on arrival of the subject consignments, the petitioner has filed goods declaration in terms of section 79 of the customs act, 1969 dated June 16, 2020 on the actual declared transactional value as per mandate of section 25 (I) of the customs act, 1969.
He further argued that however, the customs officials instead of accepting the declared transactional values did not accept the same and bent upon to assess the customs value of the subject consignments at US$ 2. 0200 per kg.
The petitioner has vehemently protested the said assessing value and the consignment was allowed provisional release on June 19, 2020 in terms of section 81 of the customs act, 1969 whereby the respondents has secured an amount of Rs3,419,057.
He submitted that accordingly the provisional determination was finally assessed on Dec 23, 2020 wherein the appropriate officer has denied the transactional values reflected in contract, bank contract and EIF form which has been duly endorsed by the State Bank of Pakistan, the petitioner has challenged the said assessment before the collector of customs appeals dated Dec 29, 2020.
Counsel further argued that on the strength of the above arbitrary and illegal assessment the respondent has initiated recovery proceedings against the petitioner and subject pay order which was furnished in terms of section 81 of the customs act, 1969 is being encashed despite the fact that the assessment has been challenged before the collector of customs appeals, petitioner has accordingly filed stay application before the collector of customs appeals which is also pending for hearing and decision.
Citing chairman FBR, Collector of Customs Appraisement East, collector of Customs Appeals East and the Collector of Customs Appeals as respondents, petitioner pleaded the court to declare that the recovery proceeding/ encashment of pay order dated June 19, 2020 on the basis of assessment finalized is illegal.
