KARACHI: An appellate bench of High Court of Sindh (SHC) comprising Justice Munib Akhtar and Justice Omar Sial on Tuesday allowed two petitions and ordered release of consignments giving relief of section 81 to the petitioners/ importers.
Earlier the bench heard Imran Iqbal Khan, Asad raza Khan and Salman advocates representing a number of petitioners. The counsel submitted that SHC customs bench has allowed interim relief of release of goods where the importer/petitioner has questioned the Valuation Ruling for being issued in violation of Section 25-D of the Customs Act 1969.
The counsel for petitioners referring to the judgment in PTD 2016, 702 contended that customs department instead of complying with the judgment were denying the benefit of section 81 in cases where Order in Revision was challenged before Special Customs Appellate Tribunal.
The submitted that a lawful concession could not be denied by way of a circular issued by Chief Collector, Customs South dated 22-11-02017. They contended that non following of the dictum laid down in the said case law (Saadia Jabbar and Danish Jahangir cases) resulting in consignments piling up at the port.
The counsel for respondents opposed the plea on basis that Valuation Ruling is in field still petitioners filed the appeal before the tribunal bench hence they cannot seek benefit of section 81 of the Customs Act 1969.
The bench after hearing the sides ordered the respondents to release consignments after securing differential amount of duty, taxes.