KARACHI: M/s Shahi Enterprises Private Limited approached the Sindh High Court (SHC) seeking a restraining order for not blocking petitioner’s NTN and in case of blocking, unblocking the same forthwith.
On December 17, 2018, counsel for the petitioner stated in his petition that petitioner is a manufacturer of food products with the brand name of Shahi. The petitioner for the purpose of producing food product imported flavour concentrate after payment of duty and taxes.
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He argued that the respondents on 1/12/2018 forwarded demand notice under the provision of Section 32 (3) of the Customs Act, 1969 for payment of Rs4,757,148.
He further submitted that the demand notice in the instant case has been issued by the respondents in isolation and every demand has to be raised under the provision of Section 32 (3) of the act in isolation in the absence of availability of Order-in-Original (ONO) crystallizing the demand after due process of law i.e. issuance of show cause notice under Section 32 (3), authority empowered under SRO 371(1)/2002 dated 15/06/2002 is principle appraiser.
To the contrary, respondents issued the demand notice and that also in usurpation of the powers of principal appraiser, which is not permitted under law as it settled elementary restricted to specific sphere permitted by the statute, rendering that demand notice without lawful authority.
Citing Chairman Federal Board of Revenue, Collector of Customs Appraisement East, Deputy Collector of Customs Group-II, , petitioner pleaded the court to declare that the demand notice is nullity to the provision of Section 29, 32 (3) & 80 of the act, beside without power/ jurisdiction.
