KARACHI: Overruling a circular issued by the Chief Collector,Pakistan Customs, Karachi, a customs appellate bench of High Court of Sindh (SHC) comprising Justice Munib Akhtar and Justice Omar Sial on Monday ordered Pakistan Customs to release a consignment of kitchen appliances.
The bench was hearing a petition filed by Fotile Kitchen & Home Appliances through counsel Ms Dil Khurram Saheen advocate who challenged the impugned circular issued under 107-a, Chapter 9 of Custom Rules 2001.
The circular in dispute said that “mere filing of a request for revision of an existing Valuation Ruling or an application of review under section 25-D of the Customs Act 1969 shall not entitle applicant/importer for provisional assessment under section 81 of the Act”.
The counsel for petitioner relying on Danish Jahangir case (2016–PTD 702) said that court has already allowed benefit of 81 and hence, circular issued by the Chief Collector is liable to be struck down.
The bench however after hearing the sides, ordered respondents to release the consignment as per spirit of section 81 of the Customs Act 1969.