KARACHI: M/s Hansika Enterprises moved the Sindh High Court (SHC) against enhancement of valuation of imported consignments of toothbrushes and demanding duties and taxes on the basis of the Valuation Ruling No 1218 of 2017.
On November 23, 2018, counsel for the petitioner stated in his constitutional petition that the petitioner is a proprietor engaged in the import and supply of toothbrushes and seriously aggrieved and highly prejudiced by the actions of the respondents. He said that the customs officials are assessing the imported consignments of toothbrushes and demanding duties and taxes on the basis of the Valuation Ruling No 1218/2017, despite the fact that the impugned valuation ruling is not sustainable in the eyes of the law and has accordingly been challenged by the petitioner under Section 25-A (4) of the act, 1969.
Counsel further argued that while the application is pending final adjudication, the petitioner has sought provisional release of its consignments until final decision by the DG valuation; however, the respondents have refused such request on the basis of circular issued by Chief Collector of Customs Appraisement South, as a result, the petitioner is coercively and unlawfully being compelled to pay amounts of duties and taxes which are otherwise not leviable, failing which the petitioner is unable to take delivery of its lawfully imported goods.
Citing Federal Board of Revenue Chairman , Chief Collector of Customs Appraisement South, Collector of Customs Appraisement East, Collector of Customs Appraisement West, Director DG Valuation as respondents, the importer pleaded the court to direct the respondents to assess the consignments of toothbrushes imported by the petitioner in terms of Section 25 of the Customs Act, 1969.
He also pleaded the court to restrain them from carrying out assessment of the consignments of brands of toothbrushes imported by the petitioner on the basis of the Valuation Ruling No 1218/2017.
