KARACHI: The Sindh High Court (SHC) directed customs officials to consider request of petitioner for provisional release of the consignment, subject to securing the disputed amount of duties and taxes in the shape of pay order/ bank guarantee on a constitutional petition filed by M/s Zam Zam Enterprises against detention of its consignments of desiccated coconut due to disputed valuation.
While the hearing the petition, on March 9, 2019, a two-member bench, headed by Justice Aqeel Ahmed Abbasi also issued pre-admission notices to the customs department and directed them to file their para-wise comments on next date of hearing.
During the hearing, counsel for the petitioner stated in his constitutional petition that petitioner has imported a consignment comprising desiccated coconut on declared value of US$ 1.14 but assessed at value of $2.00 after he filed goods declaration according with law.
He further submitted that petitioner requested to Collector Appraisement West to accept the declared value under Section 25(1) of the Customs Act, 1969, however, the said respondent has denied to accept the same and proposed to assess the duty and taxes on the basis of impugned Valuation Ruling No 1012/2016 which was already challenged by the petitioner before director directorate general of customs valuation.
He argued that petitioner approached with said respondents requesting them to allow provisional release of the consignment which was denied.
Counsel argued that petitioner is seriously aggrieved and highly prejudiced by the actions of the respondents, denial of the above-mentioned goods on the basis of Valuation Ruling 1012/2016 issued by director valuation despite the fact that the impugned valuation ruling is not sustainable in the eyes of the law and its validity has been challenged by the petitioner.
Citing chairman Federal Board of Revenue, Collector of Customs Appraisement West, the Chief Collector of Customs South, Director Valuation and others as respondents, petitioner pleaded the court to declare that act of the respondents as illegal, mala fide and arbitrary.
He also pleaded the court may direct them to release his consignment on bank guarantee and restrain them from taking any coercive action against the petitioner till final order in this petition.
