KARACHI: Pakistan Customs finds a novel way to render the land mark judgment of High Court of Sindh commonly known as Danish Jahangiri case.
The department got the law amended after the Custom Appellate Bench of High Court of Sindh ordered strict adherence to the ratio decidendi of the said judgment. The bench recently ordered that if this judgment was not implemented and importers were denied provisional relief, contempt proceedings would entail without any further notice.
In order to dilute the effects of the said order passed by custom appellate bench comprising of two honorable judges, the following amendment was brought in adding a proviso. The following amendment is made the following third proviso shall be added and shall be deemed to have always been so added, namely:-
“Provided further that no provisional determination of value shall be allowed in those cases where a Valuation Ruling (VR) issued under section 25-A is in field, irrespective of the fact that whether any review or revision against such Valuation Ruling is pending in terms of section 25-D or relevant rules as the case may be”.
Recently a number of importers were benefited under the previous law but the new amendment blocks the provisional release in cases wherein importer challenged VR and seeks revision.