KARACHI: M/s Moon General Trading has approached the Sindh High Court (SHC) and filed a constitutional petition against detention of its imported consignment of polyester ladies suiting/ shirting fabric due to higher valuation.
On 23 July 2021, counsel for the petitioner argued that petitioner in course of his business duly imported polyester ladies suiting/ shirting, fabric and declared net weight 18754 kg and invoice value was US$ 6300 and based on such details the petitioner as per routine determined its liability of payment of applicable duties and taxes and sought clearance under section 79 (i) of the customs act, 1969 under the self-assessment system.
Counsel added that after the examination, respondents, had charged the petitioner with mis-declaration of the goods and a show cause notice was issued to the petitioner, as per which it was alleged that the actual transactional value of the goods was US$ 210,066 as against declared invoice US$ 6300, being a difference of US$ 203766 and therefore, the petitioner has deliberately mis-declared the value of the goods.
He submitted that petitioner is inter alia aggrieved by the illegal, mala-fide and arbitrary inaction/ refusal of the respondents to release its consignment, which they are duty bound to do in compliance of the judgment dated March 06, 2017 passed in appeal no K-462/2017 by the custom’s appellate tribunal, Karachi, due to such refusal/ inaction of the respondents the petitioner has approached this court seeking implementation of the said judgment and release of its consignment.
Citing Secretary Revenue Division, Chairman FBR, Chief Collector of Customs and Collector of Customs as respondents, petitioner pleaded the court to declare that the inaction/ refusal of the respondents to comply with the judgment of customs appellate tribunal is illegal, mala fide and arbitrary, capricious and in violation of the petitioner’s fundamental rights.
He further pleaded the court to direct them to release the consignment of the petitioner and restrain them from taking any adverse action against the petitioner.
