KARACHI: Justice Muhammad Shafi Siddiqui of High Court of Sindh disposed of suits filed by M Z Enterprises and MBU Trading Company being infructuous. The bench ealrierheard Talal tariq Khursheed advocate, counsel for plaintiffs who submitted that they imported consignments of stainless steel kitchen knife with fixed blade and Nail Cutters, clippers of low end quality. The goods were to be assessed at transactional value of US $ 0.64 per kilogram but the custom authorities are assessing the same at US $ 3.75 to 4.50 US $ per kilogram. Talal Tariq advocate maintained that the Deputy Director Valuation has no powers to issue a valuation guideline and impose heavy customs duty. He also referred to the number of orders passed by SHC in cases of identical nature. The bench previously allowed release of the goods. The bench today after hearing the sides disposed of the suit being infructuous.