KARACHI: A two-member bench, headed by Justice Junaid Ghaffar and Justice Faisal Agha directed customs officials to make sure filing their respective para wise comments on next date of hearing on a constitutional petition filed by M/s Animal Health and Care against enhancement of valuing imported Germicide from Republic of Korea from declared invoice value of US$ 4999.5750 to US$ 24000.
On 15 March 2021, counsel for the customs department appeared before the court and sought time for comments, however, court directed counsel to file comments and adjourned the hearing for the next date of hearing.
During the hearing, counsel for the petitioner stated that as per business routine petitioner imported the consignment of Germicide from Republic of Korea declared value of US$ 4999.5750 and determined liability of payment of applicable duties and taxes and as such sought clearance under section 79 (i) of the customs act, 1969.
He submitted that in order to check as the weather petitioner has correctly paid the legitimate amount of duties and taxes, goods declaration was selection for scrutiny in terms of section 80 of the customs act,, petitioner declared invoice value of US$ 4999.5750 but customs officials found impugned invoice value US$ 24000 and issued assessment alert as mis-declaration of invoice and a show cause notice of dated Dec 11, 2020 alleging mis-declaration of value was issued by customs officials against the petitioner, petitioner filed reply to show cause notice, whereas adjudication proceeding is pending before the additional collector of customs adjudication-I.
He further submitted that so far as the change of specifications of goods is concerned, that is totally misleading, actually the petitioner has imported the impugned disinfectant namely germicide which is used to spray the livestock and poultry sheds to kill bacteria and viruses that cause infections in the animal.
Citing Chairman FBR, collector of Customs Appraisement West, Additional Collector of Customs Adjudication-I as respondents, petitioner pleaded the court that it is most respectfully prayed that by accepting this petition this court may be gracious enough to declare that the detention of the goods in question be declared illegal void and without jurisdiction.
Importer further pleaded the court may direct them to release the petitioner consignment forthwith and direct them to give the delay detention certificate to the petitioner.
