ISLAMABAD: A bench of Islamabad High Court (IHC) allowed a constitution petition filed by Kokab Enterprises, Shah Alam market, Lahore which imported a consignment of body spray but Custom officials while applying Valuation Ruling (VR) older than 90 days detained the same over valuation dispute.

The Collector Customs, Islamabad,  Deputy Assistant Collector AFU (Air Freight Unit) Islamabad and Director Valuation, Directorate of Custom Valuation, Karachi are respondents in the case.

The importer is seeking release of goods on transactional value or the other subsequent applicable methods under section 25 of the Customs Act 1969.

Adnan Haider Randhawa advocate appearing for the petitioner submitted that  respondents are bent upon applying Valuation Ruling 1456, dated13-07-2020 which expired on 11-10-2020. He relied on known case law Sadia Jabbar case and other authorities and argued that law is settled that once a VR is older than 90 days it can either be revised or rescinded. He said that application for re-determination of goods in dispute filed by petitioner as well as association of traders of cosmetic goods (PFMCG) are pending before Director Valuation but fresh VR could not be issued till date.

The IHC bench after hearing counsel for respondents declared the VR 1456, dated 1307-2020 as invalid and in-applicable being older than 90 days.