KARACHI: A constitutional bench of High Court of Sindh SHC comprising Justice Adnan Iqbal Chaudhry and Justice Muhammad Jaffer Raza allowed four petitions filed by Imperial Panel Industries, Akbari Polymers Pvt Limited, Ameer Hamza and Sadaf Zahid against Directorate of Customs Valuation holding that Deputy Director, Valuation transgressed his authority by altering the scope of Valuation Ruling No 1948/2025 while it was exclusive powers of Director Valuation.
The said valuation ruling was in respect of PVC Non-flexible Decorative/Printed Sheets/Films for Wall Panels. The grievance of the petitioners was that the assessment orders in respect of their goods was either based on the impugned letter or highly influence by the same as the letter alters the scope of the noted Ruling and makes the same applicable to the products imported by the Petitioners.
Muhammad Maaz Waheed, Umer Ilyas Khan and Muhammad Usman Khan advocate represented the petitioners while respondent Pakistan Custom officials were represented by Sardar Zafar Hussain and Faheem Raza Advocate.
The bench after hearing the sides concluded that the Deputy Director transgressed into exclusive mandate of Director of Customs Valuation. The bench declared the impugned letter as illegal and without jurisdiction and sat it aside.
The bench allowed the petitions ordering the Respondents to assess the consignments of Petitioners a fresh under section 80 of the Customs Act 1969 expeditiously.
Full text of order follows separately.
Imperial Panel Industries, Akbari Polyers Pvt Limited