KARACHI: Sindh High Court (SHC) directed customs officials to make sure to file their para wise comments on a petition filed by M/s Zaka Sons show cause notice for recovery of duties and taxes by assistant collector Group-III Appraisement East.
On 24 January 2020 a two-member bench headed by Justice Aqeel Ahmed Abbasi was hearing the matter.
During the hearing, counsel for the petitioner argued that petitioner is regular importing plastic raw material of different types including PVC suspension grade under PCT Code 3904.1090 chargeable to 11 percent customs duty from USA which were being assessed and released under the same PCT Code by the Collectorate of Customs including customs officials without raising any issue short realization on subject goods.
He submitted that petitioner made imports of PVC resin suspension grade which were checked and examined physically and otherwise by the officer of the customs department and after being satisfied final assessment orders under section 80 read with section 83 were passed and goods were out-of-charged.
Counsel stated that suddenly on December 4, 2019 the customs officials issued demand notices for recovery of short paid customs duties and taxes pursuant to aforesaid goods declarations alleging that aforesaid goods declarations have cleared on lower side than the international polymer scan prices in absence of any proceedings or statutory cause notice.
Citing chairman FBR, Collector of Customs Appraisement East and Assistant Collector Group-III MCCA East as respondents, petitioner pleaded the court to declare the impugned demand notices issued I absence of any order or proceedings on out-of-charged finally assessed goods which are subject matter of this petition being illegal, contrary of law, void ab initio, abuse of discretion, use of excessive powers and violation of articles 4, 10A, 23, 24 and 25 of the Constitution of Pakistan 1973.
He further pleaded the court may direct the respondents to act strictly in accordance with law and refrain themselves to take any illegal coercive action against the petitioner pursuant to impugned demand notices dated 04/12/2019.
