KARACHI: M/s Hansika Enterprises moved The Sindh High Court (SHC) seeking provisional release of its consignments of tooth paste stopped by customs officials due to disputed Valuation Ruling no 848/ 2016.
On August 3, 2019, counsel for the petitioner stated in his petition that petitioner is seriously aggrieved and highly prejudiced by the actions of the respondents, whereby the respondents are assessing the imported consignments of tooth paste and demanding duties and taxes on the basis of the valuation ruling 848 of 2016 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 before the customs appellate tribunal.
He further argued that while the appeal is pending for final adjudication, the petitioner has sought provisional release of tis consignments until final decision by the customs appellate tribunal, however, the respondents have refused such request, which is impermissible under the law.
He said that 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 secretary Revenue Division, the collector of Customs Appraisement East, the Collector of Customs Appraisement West as respondents, petitioner pleaded the court to declare that importers of goods, in respect of which a valuation ruling/ instrument under section 25A of the customs act, 1969, has been issued and has been challenged before any forum having competent authority, shall have the option of having consignments such goods provisionally assessed and released under Section 81 of the Customs Act, 1969.
He further pleaded the court may direct the customs officials to assess the consignments of tooth paste imported by the petitioner in terms of section 25A of the Customs Act, 1969.
