KARACHI: A petitioner/importer seeking provisional release of goods under section 81 of the Custom Act 1969 whose goods were detained over valuation dispute, was given a chance with advice to challenge the assessment order.
The bench earlier heard Rana Sakhawat Advocate, counsel for petitioner / importer. The counsel submitted that petitioner seeks provisional release as he has challenged the Valuation Ruling.
To a question, counsel said that he has not challenged the assessment order made on the basis of Valuation Ruling. The bench said that challenge to VR will not affect the assessment order already made and for the provisional release, assessment order needs to be challenged so that differential amount be secured as adjudged in assessment order. The bench said that if assessment order is not challenged within statutory period it will attain finality.
The bench then adjourned further hearing saying that if assessment order is challenged, then this bench will be able to hear the petition otherwise it is pre-mature in first instance.