KARACHI: An appellate bench of High Court of Sindh (SHC) comprising Justice Aqeel Ahmed Abbasi and Justice Zulfiqar Ahmed Khan disposed of a petition filed by Messers Front Line Enterprises with the direction to Collector of Appeals to finalize the assessment of item in dispute.
According to details, petitioner imported granite slabs and filed Goods Declaration claiming the value at US 30cents. The Collector Appraisement assessed the consignment at US 35cents. After a dispute the imported paid the custom duty and taxes as per assessment and consignment was at gate, out of charge when it was detained again and re-assessed at US 60 cents. The petitioner/ importer challenged the re-assessment on ground that Valuation Ruling 667 of 2014 is in field and in its presence, the respondent DC West cannot make assessment on higher side. The DC Appraisement, West has no jurisdiction to do so, the petitioner submitted before the bench seeking provisional release and issuance of delay detention certificate against bank guarantee equal to differential amount. The petitioner also prayed that Pakistan Customs be restrained from en-cashing bank guarantee till issue of re-assessment/valuation is finalized.
The bench today after a detailed hearing disposed of the petition with direction to the Collector Appeals to finalize the issue of valuation.