KARACHI: A two-member bench of the Sindh High Court (SHC) dismissed a constitutional petition as non-maintainable filed by M/s Global Trading Co against show-cause notice issued by the Collector of Customs Appraisement East regarding disputed valuation and enhancement of goods imported by the petitioner.
On 26 October 2021, a two-member bench, headed by Justice Shafi Muhammad Siddiqui heard the matter, during the hearing, Sardar M Ishaque Advocate for petitioner, Khalid Rajpar Advocate for customs department, M Khalil Dogar and others appeared before the court. After the hearing, court declared that this petition is not maintainable, therefore, dismissed along with pending applications.
Counsel for the petitioner stated that during the normal course of its business, petitioner as per its business routine has imported the consignment from China through supporting import documents, on the basis of import customs documents, the petitioner prepared and filed the goods declaration, through authorized clearing agent namely M/s Cargo Trading System, before the customs officials for clearance the imported goods.
He added that goods declaration was declared as true, complete & correct particulars of such goods, description, classification, quantity and invoice value of the imported goods and particulars of the goods with concealing actual goods on the goods declaration as per under section 79 (i)(a) of the customs act, 1969 read with customs rules 438 of the customs rules 2001, duly supported by the import documents.
He further added that however, customs officials have refused to clear the imported goods on declared value as well as assessment of duty & taxes, the assessment officer proper process and assessment of the imported goods on enhancement value from US$ 2.15 to US$ 2.99 etc.
He submitted that consequently the import duty and taxes were hence each consignment, after payment of enhanced duty and taxes for Rs. 1,24,32,989.00, the goods declaration was finalized, completed and out of charge under section 80 of the customs act, 1969 and goods were accordingly released.
Petitioner has argued that a show cause notice was issued to the petitioner without lawful authority and justification, petitioner already paid illegally against enhanced duty and taxes amounts and penalty amounts to save the further delay and detention charges.
Citing Chairman FBR, Director of Customs Directorate General Intelligence & Investigation Customs, The Collector of Customs Model Customs Collectorate Preventive, the Collector of Customs MCC Appraisement East and others as respondents, petitioner pleaded the court may declare that act of the respondents is illegal, mala fide and arbitrary, therefore, court may set aside impugned show cause notice and restrain them from taking any adverse action against the petitioner.
