KARACHI: Justice Muhammad Shafi Siddiqui of High Court of Sindh suspended a guideline issued by the Deputy Director, Pakistan Customs, Valuation in respect of festive, Christmas spray. The judge earlier heard Talal Tariq advocate who represented plaintiff M F Enterprises. The counsel from the lawyers panel of Franklin Law Associates argued that the Goods Declaration was filed under relevant PCT Heading 9505.9000 and Custom authorities instead of assessment under the declared value in order to collect more custom duty issued a guide line. The respondent Deputy Director Valuation has no powers under the Customs Act 1969 to issue a guideline while the Valuation Ruling and PCT Heading are in field, Talal Tariq contended. The bench agreeing with the contention of transgression of jurisdiction suspended the guideline.