KARACHI: A two-member bench of the Sindh High Court (SHC) directed customs officials to release the imported goods on provisional release after securing differential amount on shape of bank guarantee/ pay order on a constitutional petition filed by M/s Swiz International Traders seeking release order for its imported consignment comprising lolly pop.
On 24 February 2022, during the hearing, counsel for the petitioner argued that petitioner’s company is engaged in the import of the toffee’s bandies and sugar confectionary items and during the course of business, petitioner imported a consignment of lolly pop and filed a goods declaration.
He added that however, the appropriate officer has not accepted the declared value and tend to assess on the basis of valuation ruling no 1220/2017 dated November 10, 2017 which was challenged by the petitioner before the director of customs valuation under section 25A of the customs act, 1969.
He submits that petitioner has disagreed with the proposed assessment and since there is dispute in valuation of the impugned goods, the petitioner has approached to the director valuation for release of the consignment, however, customs officials denied petitioner’s request.
Citing Chairman Federal Board of Revenue, Collector of Customs Appraisement East and Director Directorate-General of Customs Valuation as respondents, petitioner pleaded the court may declare that act of the respondents is illegal, mala fide and arbitrary.
Counsel further pleaded the court to direct them to decide out application under section 25A of the customs act, 1969 and further direct the clearance collectorate to issue delay and detention certificate for waiver of wharfage demurrage and detention charges.
Petitioner further pleaded the court my direct them to release petitioner’s goods and restrain them from taking any adverse action against the petitioner till final order in this petition.
