SHC seeks comments on petition filed by M/s Hansika Enterprises


The Sindh High Court (SHC) directed customs officials and deputy attorney general to file their para-wise comments on a constitutional petition filed by M/s Hansika Enterprises against enhancement of valuation of imported consignments of tooth brushes.

On November 26, 2018, a two-member bench, headed by Justice Aqeel Ahmed Abbasi was hearing the petition.

During the hearing, counsel for the petitioner stated in his constitutional petition that petitioner is a proprietor and engaged in the import and supply of tooth brushes and seriously aggrieved and highly prejudiced by the actions of the respondents, whereby the customs officials are assessing the imported consignments of tooth brushes and demanding duties and taxes on the basis of the Valuation Ruling No 1218/2017, despite the fact that the impugned valuation ruling is not sustainable in the eyes of the law and has accordingly been challenged by the petitioner under Section 25A (4) of the Customs Act, 1969.

Counsel further argued that while the petition is pending in final adjudication, the petitioner has sought provisional release of its consignments until final decision by the DG valuation, however, the respondents have refused such request on the basis of circular issued by Chief Collector of Customs Appraisement South. As a result, the petitioner is coercively and unlawfully being compelled to pay amounts of duties and taxes which are otherwise not leviable, failing which the petitioner is unable to take delivery of its lawfully imported goods, he added.

Chairman Federal Board of Revenue, Chief Collector of Customs Appraisement South, Collector of Customs Appraisement East, Collector of Customs Appraisement West, Director DG Valuation as respondents, importer pleaded the court may direct the respondents to assess the consignments of toothbrushes imported by the petitioner in terms of Section 25 of the Customs Act, 1969.

He also pleaded the court to restrain them from carrying out assessment of the consignments of brands of toothbrushes imported by the petitioner on the basis of the Valuation Ruling No 1218/2017.