KARAHI: The Sindh High Court (SHC) directed collectors of customs Appraisement East/West/PMBQ to consider request of the petitioner for provisional release of its consignment strictly accordance with the law on a constitutional petition filed by M/s Jyoti Corporation seeking release order of its imported consignment of spices and nutmeg, black pepper.
On 28 July 2020, a two-member bench also directed customs officials to progress report be furnished to this court on next date of hearing.
During the hearing, counsel for the petitioner stated that petitioner has imported consignment of spices and nutmeg, black pepper and filed goods declaration accordance with law.
He further submitted that on arrival of the goods at Karachi Port, the petitioner filed goods declarations under section 79 of the customs act, 1969 and requested the appropriate officer working under concerned clearance collectorate to accept the declared value under section 25 (1) of the customs act, 1969 and finalize the assessment as per invoice value accordingly.
He said that however, the appropriate officer has not agreed with the declared transactional value and arbitrarily assessed the values on the basis of valuation ruling no 1350/2019 which was challenged before the director of Customs Valuation.
Counsel argued that petitioner claimed that the declared transactional invoice under section 25 of the customs act, 1969, the price of which is actually paid or payable to the seller, it is submitted that the prices declared by the petitioner in the impugned declaration are the actual transaction values, the petitioner disagreed with the proposed assessment and since there is dispute in valuation of the impugned goods, the petitioner has approached to the director valuation and assailed the impugned valuation ruling under section 25A of the customs act, 1969.
Citing chairman FBR, collector of Customs Appraisement West/East/PMBQ and director Valuation as respondents, petitioner pleaded the court that petitioner’s consignments are lying at port incurring heavy port demurrages despite other charges incurring on containers, therefore, court may direct them to release his consignments on provisional release.
