KARACHI: The Sindh High Court (SHC) issued notices to the customs officials and deputy attorney general on a constitutional petition filed by M/s Azlan International against detention of its consignment of imported brand new 12.7M 2xle Wall Side semi-trailer 8 units.
On 3 January, 2020, a two-member bench also directed them to file their respective para wise comments on next date of hearing.
During the hearing, counsel for the petitioner argued that petitioner imported a consignment of brand new 12.7M 2xle Wall Side semi trailer 8 units from M/s Alibaba One Touch Business service (Dongguan) Co Ltd China @ US$11,500 per unit and filed goods declaration according with law, semi trailers are used with prime movers for transport of goods, such trailers are traded worldwide on basis of per unit, whereas in the instant case the assessing officer on basis on advice of directorate general, collectorate customs valuation customs house Karachi finalized the value of semi-trailers @ 2.08 kg which was contrary to practice and law.
He further argued that assessment was contrary to basic principles of customs valuation as laid down in statutory provisions of customs, being aggrieved and dissatisfied with assessment of the goods declaration dated 23/09/2017 made by assessing officer, preferred appeals before the collector of customs appeal in terms of section 193 of the act, collector of customs appeals disposed of both identical appeals of the petitioner and upheld the assessment made by assessment officer, petitioner is seriously aggrieved and dis-satisfied by order-in-appeal filed customs appeals under section 194-A of customs act, 1969 before customs appellate tribunal, Karachi on the grounds inter-alia that the impugned order passed by collector appeal is illegal, void and without any legal force.
Citing chairman FBR, DG Valuation, the Collector of Customs MCC Appraisement East as respondents, petitioner pleaded the court to declare that the action of respondents of withholding the duty/ amount paid in excess by the petitioner and not processing the refund applications is illegal, direct them to refund the differential/ claim balance amount of the petitioner in respect of the above said GD as refund application of the petitioner.
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