KARACHI: M/s Dollar Industries Private Limited approached the Sindh High Court (SHC) seeking release of its consignments of stationary items including black lead pencils and colour pencils being imported by the petitioner on the basis of Valuation Ruling No 1182/2017.
On July 28, 2018, counsel for the petitioner stated in its constitutional petition that petitioner is seriously aggrieved and highly prejudiced by the actions of the customs department, whereby, customs officials are carrying out final assessment of the consignments of stationary items including black lead pencils and colour pencils being imported by the petitioner on the basis of the Valuation Ruling No 1128/2017 and are demanding duties and taxes on the basis thereof, while requests of provisional release of such consignments are not being entertained.
Counsel argued that such actions of the respondents are impermissible under the law, especially in light of the fact that the Valuation Ruling No 1128/2017 as well as the Order-in-Revision No 416 of 2017 issued and passed by the customs officials have been challenged by the petitioner before the Customs Appellate Tribunal under section 194 A of the Customs Act, 1969 and the said appeal has been heard and reserved by the tribunal.
Citing Secretary Revenue Division, DG Valuation, Director Valuation, Customs Appraisement East and West as respondents, he pleaded the court to declare that while the vires, legality etc, of the valuation ruling issued under section 25A of the customs act, 1969 and is pending before any forum having competent authority, consignments of goods covered by such a valuation ruling/instrument shall be released on a provisional basis under Section 81 of the Customs Act, 1969 and the securities/bank guarantees provided for provisionally released consignments shall not be enchased. He also pleaded the court may direct them to release its consignments immediately.






