KARACHI: An Appellate bench of High Court of Sindh (SHC) comprising Justice Munib Akhtarand Justice Yousuf ali Saeed on Thursday disposed of more than half a dozen constitution petition pertaining to "corrigendum" in Valuation Ruling for securing/imposing custom duty and other taxes on higher side. Jilani Enterprise filing a petition challenged the corrigendum in Valuation Ruling VR 577 of 2013. Ilyas Ahsan, Principal Appraiser, Law, Pakistan Customs appearing along with Masooda Siraj advocate said that these petitions can be disposed of in terms of a judgment passed by a division bench of SHC headed by incumbent Chief Justice Sajjad Ali Shah in case law reported as Trade Link Corporation and others versus Federation of Pakistan as it was held that Director Valuation becomes "functus officio" once a Valuation Ruling (VR) is issued. No amendment or alteration can be made in the VR by issuing a corrigendum, the bench held. As the petitioner agreed to the same, the bench ordered that petitions before the court today are disposed of in terms of the order above.