KARACHI: The Sindh High Court (SHC) directed customs department and deputy attorney general of Pakistan on a constitutional petition filed by M/s Balochistan Engineering Works Limited against issuing show cause notices by Model Customs Collectorate Port Muhammad Bin Qasim (Export) for mis-declaration.
On 22 October 2019, a two-member bench, headed by Justice Aqeel Ahmed Abbasi heard the matter. During the hearing, counsel for the petitioner stated that petitioner is aggrieved and seriously prejudiced by the unlawful actions of the respondents, whereby the customs officials are continuing to detain/withhold lawfully imported duty paid consignments of the petitioner from export proceeding zone (EPZ), such continued actions are in spite of the fact that the basis upon which the said consignments were refused to release.
He further argued that customs officials also issued show cause notice on allegation of mis-declaration of secondary quality goods as prime quality, he said that aforesaid consignments of the petitioner are liable to release, the respondents’ officers are continuing with their unlawful actions, which is impermissible under the law and are in violation of the fundamental right guaranteed to the petitioner through the constitution of Pakistan, 1973.
Counsel submits that upon arrival of the said consignments from EPZ, the petitioner filed goods declaration whereby the petitioner made declaration in accordance with law and made self-assessment was made and consequently, the assessment was provisionally final.
Citing Sectary FBR, Collector of Customs MCC Port Qasim (Export) and Collector of Customs MCC (Export) Export Processing Zone as respondents, counsel pleaded the court may declare that the importer of freely importable goods, in respect of which impugned SCNs have been issued for mis-declaration of value by declaring secondary quality goods as a primary quality pertains to the consignments have already been processed provisionally assessed and released subject to securing the additional disputed amount of duty and taxes before the concerned collectoare in the shape of pay order/ bank guarantee.
