KARACHI: M/s A.H Pirani Enterprises & M/s Diamond Impex Corporation approached SHC against detention of their imported consignments of PVC Tape log rolls due to disputed valuation.
On 1 October 2019, counsel for the petitioners stated in their petition that during the course of business, they imported PVC Tape log rolls and filed goods declaration according with law.
He further submitted that respondent director has the power, under section 25-A of the Customs Act 1969, to determine the applicable customs value for assessment of any goods or category of goods imported into or exported out of Pakistan after following the methods laid down in section 25.
He argued that respondent director has violated section 25-A of the Customs Act, 1969 and the customs rules 2001, and fixed the values of PVC Tape log rolls vide the subject valuation ruling no 1382/2019 dated 15/07/2019.
He said that the impugned valuation ruling has been issued in violation of article 10-A of the constitution of Pakistan, 1973 that granted the right to fair trial, the respondent director has not been provided any opportunity of hearing to the petitioners as well as no hearing notice was issued prior to the issuance of the said impugned valuation ruling, it means that the respondent director has acted in serious violation of article 10-A, wherein the constitution of Pakistan, 1973 has given the right to fair trial and due process.
Citing chairman FBR, collector of Customs Appraisement West, Director General of Valuation and director valuation as respondents, petitioners pleaded the court may declare that the consignments of PVC Tape log rolls, freely importable goods, imported by the petitioners are liable to be released on a provisional basis until final decision by DG Valuation.
He further pleaded the court to direct them to assess the imported consignments on a provisional basis and restrain them from taking any coercive action against them till final decision in this petition.
