KARACHI: The Sindh High Court (SHC) directed customs officials to release the consignment of imported body spray, personal deodorants, anti-perspirant etc on provisional release as bank guarantee/ pay order on a constitutional petition filed by M/s A. R. J Enterprises.
On 12 November 2021, during the hearing, Manzoor Hussain Memon Advocate for petitioner, Kafeel Ahmed Abbasi deputy attorney general, Hussain Bohra assistant attorney and Afshaeen Ameen Advocate appeared before the court.
Irfan Mir Halepta advocate filed vakalatnama for customs officials which is taken on record, after the arguments, court observed that “it appears that petitioner has already filed a revision application under section 25D of the customs act, 1969 which is pending adjudication and the petitioner seeks release of the goods in terms of order after securing the differential amount of duty and taxes with Nazir of his court.
in the circumstances, by way of an interim arrangement since the consignment is incurring storage charges at the port, let the undisputed quantum of duties and taxes be deposit with the Collectorate/ department and disputed amount of the duties and taxes along with the adjudged fine and penalty by secured before the nazir of this court, by the way of pay order/ bank guarantee in respect of the consignments/covered by this petition.
Once the amount is secured as stipulated supra, the nazir shall issue the appropriate certificate/ if the amount is secured by the way of pay orders, the nazir shall invest the amount in profit bearing instruments as per rules, the nazir fee is settled at Rs. 5,000 per certificate, upon deposit the undisputed quantum of duties and taxes with the department and presentation shall release in against formulation.
The fate of the amount secured supra shall be subject to the outcome of the appeal of the petitioner pending before tribunal, this petition, along with pending application disposed of in terms herein”.
Earlier, counsel submits that petitioner is seriously aggrieved and highly prejudiced by the actions of the respondents, whereby the concerned clearance collectorate has denied to accept the declared transaction value of the imported consignment of body spray/ body deodorant and roll on and is illegally assessing the duty and taxes on the basis of valuation ruling 1536/2021 despite the fact that the impugned valuation ruling has been challenged before the director general of customs valuation under section 25D of the customs act, 1969.
Citing Chairman FBR, Collector of Customs Appraisement East and Director General Directorate General as respondents, petitioner pleaded the court to declare that the denial of declared transaction value under section 25D of the customs act, 1969 is arbitrary and illegal to the customs act, 1969.
He further pleaded the court to declare that the impugned valuation ruling without following the sequential method laid down under section 25D of the customs act, 1969 is ultra vires, illegal and contrary to the provisions of the customs act, 1969, therefore, court may direct them to release the consignment of petitioner and issue delay certificate for waiver of wharfage demurrage and detention charges.
