KARACHI:- A divisional bench of High Court of Sindh disposing off a constitutional petition filed by three importers of toiletries asked them to avail alternate remedy of moving the special custom tribunal against assessment of imported items.
The bench was hearing a petition filed by Abdullah and Company, A.R.G Enterprises and Fahad Enterprises against Collector Custom (Appraisement) West, Collector Custom (Appraisement) East , Director General Valuation and Director Valuation. The petitioner imported toilet soap from Indonesia, Malaysia and UAE which were assessed under Valuation Ruling 583/2013. The petitioners filed a review under section 25 D of the Customs Act 1969. The petitioner sought assessment of goods under VR 737/2015 dated 27-5-2015. The Custom Valuation however revised the ruling as it was 90 days old. The petitioner then challenged the revision by filing a revision application. During pendency of the appeals, the Customs blocked the user ID of the petitioners. The petitioners then filed the instant appeal on ground that old ruling has been set aside by the tribunal but custom officials are insisting assessment under the old VR and to enforce recovery illegally by blocking the User ID depriving them of lawful business.
When the petition came up before hearing, Masooda Siraj, counsel for Customs Valuation submitted that petitioner have the remedy of moving the custom tribunal.
The bench agreeing with the arguments while disposing of the petition ordered the tribunal to decide the appeal filed by the petitioners in 30 days. The bench also ordered that if decision of the customs appellate tribunal was in favor of the customs, then Nazir of the High Court shall release money immediately. If the decision comes in favour of the petitioner then Nazir was directed to act in accordance with law.