KARACHI: A two-member bench of the Sindh High Court (SHC) headed by Justice Irfan Sadat Khan directed customs officials to release imported consignment of the petitioner after securing differential amount/ pay order on a constitutional petition filed by S. A. Traders against detention of its imported consignment of secondary quality steel products and enhancement of valuation under the garb of valuation ruling 1213/2017.
On 24 March 2022, during the hearing, Rana Sakhawat Ali Advocate appeared for petitioner, Kafeel Ahmed Abbasi deputy attorney general appeared before the court.
During the hearing, counsel for the petitioner stated that during the course of its normal business, the petitioner has imported secondary quality steel products and filed goods declaration, however, customs officials have arbitrary and unlawfully rejected the values under section 25(1) without giving any reasons whatsoever to the petitioner and enhanced the customs values of the goods as per LME formulate given under valuation ruling no 1213/2017 under section 25A ibid, without lawful authority.
He submitted that it Is to mention that the same valuation ruling has been set-aside being declared illegal and without lawful authority, by the appropriate appellate authority in number of appeals filed there-against vide judgment dated July 18, 2018 and Oct 20, 2018.
He further argued that the petitioner has numerously requested the respondents to assess its import consignment under section 25(1) ibid, however, the respondents are bent upon to act arbitrarily and without lawful authority as to enhance the customs values in access to the actual/ declared transaction values as per section 25(1) ibid, with the improper motives as to undue enrichment without lawful authority.
Citing Chairman FBR, Collector of Customs Appraisement East and Deputy Collector of Customs Appraisement East as respondents, petitioner pleaded the court to declare that the denial to assess the import consignments of the petitioner under section 25(1) of the customs act, 1969 in absence of any valuation ruling under section 25A ibid, is again unlawful, illegal and without lawful authority.
He further pleaded the court to direct them to release its imported consignments and restrain them from taking any coercive action against the petitioner till final order in this petition.
