KARACHI: M/s Khyber Traders approached the Sindh High Court (SHC) and filed a constitutional petition seeking release order for imported consignment of body spray detained by customs officials and demanding duty and taxes under valuation ruling no 1536/2021.
On 10 August 2021, counsel for the petitioner stated that petitioner has imported a consignment comprising of body spray and roll on the entered into contracts with the supplier’s M/s New Horizons UK Ltd, United Kingdom, on transaction invoice at US$ 9010.20 as agreed with the supplier, on arrival of the goods at Karachi dated July 05, 2021 under section 79 of the customs act, 1969 and requested the appropriate officer to accept the declared value.
He further submitted that petitioner is seriously aggrieved and highly prejudiced by the actions of the respondents, whereby the concerned clearance collectorate has denied to accept the declared transaction value of the imported consignment of body spray/ body deodorant and roll on and is illegally assessing the duty and taxes on the basis of valuation ruling 1536/2021 despite the fact that the impugned valuation ruling has been challenged before the director general of customs valuation under section 25D of the customs act, 1969.
Citing Chairman FBR, Collector of Customs Appraisement East as respondents, petitioner pleaded the court may declare that the denial of declared transaction value under section 25D of the customs act, 1969 is arbitrary and illegal to the customs act, 1969.
He further pleaded the court to declare that the impugned valuation ruling without following the sequential method laid down under section 25D of the customs act, 1969 is ultra vires, illegal and contrary to the provisions of the customs act, 1969, therefore, court may direct them to release the consignment of petitioner and issue delay certificate for waiver of wharfage demurrage and detention charges.
