KARACHI: The Sindh High Court (SHC) issued notices to customs officials on a constitutional petition filed by M/s Amin Auto Corporation against holding imported consignment of ball bearing despite consignment having been cleared during the physical examination and duty and taxes paid by the importer.
On 14 November 2020 a two-member bench, headed by Justice Junaid Ghaffar heard the matter and also directed them to file their respective para wise comments on the next date of hearing.
During the hearing, counsel for the petitioner stated that petitioner is a regular importer of ball bearing and tapper roller bearing from various countries including China and aggrieved and seriously prejudiced by the action of the respondents who have hold the goods and not released the same despite fact that the assessment under the goods declaration has been finalized in terms of the section 80 of the customs act, 1969 and said goods declaration has been sent to the gate out in terms of section 83 of the customs act, 1969.
He further stated that petitioner imported a consignment of ball bearings 223710 pieces worth of US$33888.40 from China and paid duty and taxes according with law, goods declaration was referred for physical examination in order to confirm the tax liability, consignment got examined physically, the examination staff reported the part number, quantity, net weight of each part number of ball bearing & found as per declaration.
He submitted that however, customs officials imposed hold upon the duty paid consignment despite the fact that petitioner declaration found as per physical examination report and the consignment in liable to be assessed as per valuation ruling no 1408/2019.
Citing secretary Revenue Division, chief collector of Customs South, collector of Customs Appraisement West as respondents, petitioner pleaded the court to declare that act of the respondent for marking hold and non-release of the impugned goods imported by petitioner is unlawful, illegal, mala-fide and be quashed/ cancelled.
