KARACHI: M/s Sameed International Trading Company Private Limited has approached the Sindh High Court (SHC) and filed a constitutional petition seeking release order for imported dry battery cells seized by customs officials due to alleged higher valuation.
On 12 June 2021, counsel for the petitioner stated that petitioner has imported various consignments of dry battery cells and seeks provisional release of consignments under section 81 of the customs act, 1969, since the customs appellate tribunal is not functional. In this regard, it must be pointed out here that the petitioner has already requested to the concerned collectorates for provisional release, however, the request of the petitioner was not entertained.
He further argued that the directorate general of customs valuation has re-determined the customs values of dry battery cells vide impugned valuation ruling no 1514/2021, that perusal of impugned valuation ruling in juxtaposition to earlier valuation ruling no 1189/ 2017 reflects that a loading of 118 percent to 354 percent has been made by the valuation department in respect of category-C of dry battery cells other than alkaline without any tenable basis, such loading is unsupported, unsubstantiated and notional having no rational basis keeping in view international crisis due to COVID-19.
Citing chairman FBR, collector of Customs Appraisement & Facilitation East, East and DG Valuation as respondents, petitioner pleaded the court to direct them to allow provisional release under section 81 of the customs act, 1969, till the final decision of appellate tribunal.
He further pleaded the court to suspend the operation of impugned order-in-revision no 17-2021 and valuation ruling no 1514/2021 till the final disposal of the appeal.