KARACHI: A two-member bench of the Sindh High Court (SHC) directed customs officials to filer respective para wise comments on a constitutional petition filed by M/s Atlas Pakistan Limited for return/ refund bank guarantee/ pay order submitted by the petitioner on provisional release of imported consignment of equipment namely PDA-8G starter System with accessories S/N 4900 LE USA.
On 23 June 2021, during the hearing, counsel for the petitioner stated that petitioner imported a consignment of equipment namely PDA-8G starter System with accessories S/N 4900 LE USA, gross weight 98 lbs total packages 2, 1@50ibs-32*21*16&1@48ibs-25*20*15 and the shipment of the same was arrived here, at Karachi AFU wherein the examination of the same was conducted ex-parte not following the examination manual, wherein a representative of the importer has to be in presence at the time of examination same was not followed.
He added that consequently an ex-parte examination was conducted behind the back of the importer representative the customs clearing agent, keeping in view as per the contents of the pro forma invoice submitted by the importer along with the packing list the equipment was valued @ 9,179 US$, interalia the description of the same entails in the packing list of the equipment along with the accessories.
Counsel submitted that as per the procedure when the equipment arrived at the Collectorate, same was examined by the respondents’ officials namely examining officer, wherein they retrieved the invoice from the container known as commercial invoice, the contents of the same determines the valuation of the equipment as 56, 535 US$, this invoice was addressed to Bilal Yaseen.
He argued that it is pertinent to mention that apart from the description of the equipment the H.S Code 8471300100 was mentioned same in incorrect as the actual H.S Code was 9031.8000 and not otherwise, evidently same was assessed by the Collectorate vide H.S Code 9031.8000.
Counsel further argues that on the assessment side duty and taxes were changed as to be paid from Rs. 297, 391 to Rs. 2,057,614 vis-a-vis to make the contravention to be adjudicated by the adjudication collectorate.
Citing Collector of Customs Preventive AFU, Airport and Additional Collector of Customs Adjudication-1 as respondents, petitioner pleaded the court to decide with this petition as the fine and penalty has been secured by the respondent collectorate through pay order which is creating hardship for the petitioner/ applicant, same may kindly be returned/ refunded, while decided the petition in favor of the petitioner.
