KARACHI: A two-member bench of the Sindh High Court (SHC) directed customs officials to make sure filing their para wise comments on a constitutional petition filed by an importer seeking provisional release order for imported consignments of dry battery cell non rechargeable and challenging valuation ruling no 1514/2021 as well.
On 9 July 2021, during the hearing, counsel for M/s Ahmed International Trading Co argued that petitioner is seriously aggrieved and prejudiced by the actions of the respondents, whereby, customs officials are carrying out final assessment of the consignments of dry battery cell non rechargeable being imported by the petitioner on the basis of the valuation ruling 1514/ 2021 and are demanding duties and taxes on the basis thereof.
Counsel argued that petitioner has requested them for provisional release of such consignments but request of the petitioner is not being entertained, such actions of the respondents are impermissible under law, especially in light of the fact that the said valuation as well as order-in-revision of 17/ 2021 have been challenged by the petitioner before the custom’s appellate tribunal.
He further argued that said appeal is pending adjudication, the instant controversy has arisen as a result of the customs department seriously departing from their statutory duties, accordingly, the petitioner is seriously aggrieved by the acts of the customs officials.
Citing Secretary Revenue Division, Director General of Valuation, Director Valuation and Collector of Customs Appraisement East as respondents, petitioner prayed to declare that consignments of said materials, freely importable, imported by the petitioner are liable to be released on a provisional basis until final decision by the customs appellate tribunal of the appeals filed by the petitioner.
He further pleaded the court may direct them to assess the imported consignments of the said materials of the petitioner on a provisional basis under section 81 of the customs act, 1969.
