KARACHI: A divisional bench of High Court of Sindh (SHC) comprising Chief Justice Sajjad Ali Shah and Justice Zulfiqar Ahmed Khan on Friday adjourned a constitution petition seeking retrospective benefit in a Valuation Ruling, which was replaced by a new one.
An importer of paper products filed the petition who maintained that his consignment was assessed and released under VR 378/2011 by the custom authorities on payment of custom duty and other payable taxes. He maintains that a new Valuation Ruling replaced the said VR in the year 2012. The petitioner moves on to seek refund of the duty and other taxes paid by him in view of VR issued subsequently in the year 2012.
Ilyas Ahsan , Appraiser Law, Pakistan Customs opposed the plea for refund and said VR 378.2011 out lived and was replaced in 2012 as per periodic change policy (mandatory revision after 90 days). Those who filed GDs under 2012 ruling benefitted from the refund etc when their cases/appeals were decided but in case of the petitioner the VR 378/2011 was not set aside and hence any benefit accrued.
The counsel for petitioner agitated the principle of consistency and said that he is entitled to benefit of refund. The bench asked him to show to the court that whether the said VR was set-aside by the competent authority. Have you approached the Director Ruling for setting aside the VR 378/2011, the bench asked?
The bench however affording an opportunity to the petitioner adjourned further hearing until March 29 with the direction to place on record any document or order to support his contentions and plea for refund.