KARACHI: The Sindh High Court (SHC) issued notices to the customs officials and deputy attorney general on petition filed by M/s Wallmaster through its proprietor Junaid Kapadia seeking restraining order for encashment of security amounts.
During the hearing of petition, on October 30, 2018, a two-member bench, headed by Justice Aqeel Ahmed Abbasi also directed them to file their para wise comments on next date of hearing.
Counsel for the petitioner stated that petitioner imported two consignments of wallpapers from China and filed Goods Declaration (GD) with Customs Appraisement West and paid leviable duty and taxes as per the transaction value; however, officials of the customs department did not agree and decided to check the correctness of the customs value for assessment.
He argued that it was not possible for the customs officials, during checking of the GDs to satisfy themselves of the correctness of the assessment of the goods made by the petitioner under section 79 ibid as the same was required enquiry of verification of correctness of the transaction value.
Counsel further said that officials of the customs department failed to determine the amount of duty and taxes or charges correctly payable on the goods cleared on the basis of provisional determination within period of six months, more over extension of time was neither requested nor granted as provided under section 81(2)ibid.
Citing Secretary Revenue Division, Chief Collector of Customs Appraisement South, Deputy Collector of Customs Appraisement-III as respondents, importer pleaded the court to pass an order for direction to respondents as to refund/ return the security pay orders and without hindrance or delay.
He also pleaded the court may restrain them from encashment of time barred the past and closed security instruments.
