KARACHI: M/s Haffaz Corporation Private Limited approached the Sindh High Court (SHC) against enhancement of goods comprising carbon steel seamless pipes’ consignments from 11.52 percent to 15.36 percent under PCT Heading no 7304.1900.
On April 6, 2019, counsel for the petitioner stated in his petition that petitioner is engaged in the import and export of carbon steel seamless pipes for retail and wholesaling and proceeded to import three consignments of carbon steel seamless pipes of assorted seizes and the same were accompanied with appropriate packing lists and certificate of origin under the Pakistan-China FTA.
He further submitted that petitioner also prepared and submitted the necessary goods declaration and declared the consignments as falling under PCT Heading 7304.3900, however, high official of customs department proceeded to unilaterally charge the classification of the goods and illegally imposed PC Heading no 7304.1900 as a consequence of the impugned action the customs duty to be levied on the goods was enhanced from 11.52% to 15.36%.
He further argued that no show cause or written reasons have ever been communicated to the petitioner, evidently the petitioner has neither imported, supplied and or engaged in the business of line pipes used for oil or gas pipelines, the same is substantiated when various commercial transaction inter-se the petitioner and third parties are perused.
Counsel stated the without show cause notice, customs officials are going to encashment of its bank guarantee in the absence of any opportunity.
Citing chairman Federal Board of Revenue, Collector of Customs Appraisement East and others as respondents, petitioner pleaded the court may declare that act of the respondents in illegal, mala-fide and arbitrary.
Counsel further pleaded the court may direct them not the encashment of bank guarantee and direct them to refer the classification dispute to the classification center for adjudication.
