KARACHI: A two-member bench of the Sindh High Court (SHC) directed customs officials to release imported consignment of carbon steel balls imported from China on bank guarantee/ pay order on a constitutional petition filed by M/s Aamir Brothers challenging valuation ruling no 1408/2019 and seeking above-mentioned goods.
On 8 November 2021, during the hearing, Sardar Muhammad Ishaque advocate for petitioner, Muhabbat Awan and Khalid Rajpur advocates for customs department, Kafeel Ahmed Abbasi deputy attorney general appeared before the court.
After the hearing, learned counsel for the petitioner submitted that the petitioner is willing to secure the differential amount of duties and taxes along with the adjudged fine and penalty with the nazir of this court.
After the hearing, court passed following order that “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 Rs5,000 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 for the petitioner stated that in the normal course of business, the petitioner is being active importer, wholesaler & distributors company import the carbon steel balls from China, as well as different miscellaneous items/ goods has been importing these goods continuously around the world which are cleared through all appraisement collectorate of customs regularly without any hindrance and/ or any allegation/ charges of under invoicing or any kind of mis-declaration.
He submitted that customs officials issued the valuation ruling no 1408/2019, the petitioner is submitted the application dated Nov 02, 2020 for re-determination/ revised of the customs value for the purpose of completion assessment of the goods/ commodity in the light of current international/ local market scenario in future and oblige as well as valuation ruling is already expired 90 days as per SHC case.
He further submits that petitioner is seriously aggrieved and highly prejudiced by the actions of the respondents, whereby, the respondents are assessing the imported consignment and demanding duties and taxes on the basis of the valuation ruling no 1408/2019 issued by the respondent, despite the fact that the impugned valuation ruling is not sustainable in the eyes of the law.
Citing Chairman FBR, Collector of Customs Appraisement East and Director Valuation as respondents, petitioner pleaded the court to declare that act of the respondents is illegal, mala fide and arbitrary.
He further pleaded the court may direct them to release petitioner’s consignment on provisional release under section 81 of the customs act, 1969.
