KARACHI: M/s Samad Enterprises approached the Sindh High Court (SHC) seeking release order of an imported consignment of 26300 kg empty printed laminated plastic bags.
On January 22, 2019, counsel for the petitioner stated in his constitutional petition that petitioner imported above mentioned goods from China at the unit price of $ 0.69/kg and filed goods declaration as per import invoice and packing list and customs lab report confirmed the declared as printed prepared plastic article.
He submitted that importer moved respondents for release of imported goods, however, despite receipt of test report issued by customs lab, the concerned assessing group of respondents disputed the PCT classification of under clearance consignment pertaining to GD and resorted to assess goods to apply higher assessable value @ US$ 1.90/kg as applicable to woven polypropylene bags under Valuation Ruling No 1077/2017.
Citing secretary Revenue Division, Collector of Customs Port Muhammad Bin Qasim and Collector of Customs Adjudication-I as respondents, importer pleaded the court to declare that Valuation Ruling No 1077/2018 and 837/2016 are not applicable to petitioner’s goods.
He further pleaded the court may declare that the non-release of impugned consignment by the respondents is unlawful, unwarranted by facts and law of the case, as well as violation of Section 83 of the Customs Act, 1969 and respondents are not competent to re-open past and closed transaction pertaining to release of identical goods on vague charges of mis-declaration of PCT and non-application of valuation ruling.
He also pleaded the court may direct the respondents to release the goods provisionally under Section 81 of the Customs Act, 1969 against appropriate securities pending adjudication of the case by respondents and appellate proceedings arising there from in hierarchy of the customs.
