KARACHI: M/s Web Converters Private Limited has approached the Sindh High Court (SHC) and filed a constitutional petition against enhancement of goods having quantity 14960.30 kg, description poly back sheet 280,320, 330 MM and seeking benefit of notification SRO 616(I)/ 2020.
On 17 March 2021, during the hearing, counsel for the petitioner stated that petitioner had imported a consignment of goods having quantity 14960.30 kg, description poly back sheet 280,320, 330 MM for which transactional value US$ 1.25 per kg was agreed between the exporter and petitioner and invoice having transactional amount of US$ 18700.37 was issued.
He submitted that after arrival of subject consignments goods declaration under section 79 of the customs act, 1969 was filed on April 11, 2013 for warehousing under section 84 and assessment under section 80 of the customs act, 1969, wherein, the price of goods amounting US$ 18700.37 actually paid to the exporter was declared.
He further argued that goods declaration of the petitioner including declared transactional value @ US$ 1.25 per kg was checked and examined by the appropriate officer of customs act, on the basis of value US$ 2. 25 per kg on May 06, 2013 under section 81 (I) subject to final assessment within six months in terms of section 81 (2) of customs act, 1969, where after, consignment of the petitioner was entered for warehousing after submission of post-dated cheque and indemnity bond.
Counsel stated that on constitutional petitions court had directed customs officials to ensure that unless the assessments in respect of subject consignment along with seven other consignments are finalized in terms of section 81 (4) of the customs act, 1969, no adverse action would be taken in respect of post-dated cheques, meanwhile Federal Government has issued a notification SRO 616(I)/2020 in exercise of powers conferred by section 98(2) and (3) of the customs act, 1969 wherein warehousing period of already in-bonded goods has been extended for a further period upto the July 31, 2020 and penal surcharge has been remitted on such goods which cleared form the warehouse within the period starting from July 13, 2020 to July 31, 2020 but petitioner was not given benefit of notification SRO 616(I)/ 2020.
Citing chairman FBR, Collector of Customs Appraisement & Facilitation West, Assistant Collector of Customs MCC Appraisement West as respondents, petitioner pleaded the court to declare that the petitioner is entitled for the benefit of notification SRO 616(I)/2020 in respect of his warehoused goods having ex-bond dated July 23, 2020.
