ORDER SHEET

IN THE HIGH COURT OF SINDH AT KARACHI

C.P. No.D-5265 of 2013

___________________________________________________________ Date Order with signature of Judge

___________________________________________________________

Priority Case:

1. For hearing of CMA No.32399/2020.

2. For hearing of main case.

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24^th February 2020

Mr. Zia-ul-Haq Makhdoom, Advocate for Petitioner.

Mr. Usman Hadi, Asst. Attorney General.

Mr. Muhammad Rashid Arfi, Advocate for Respondent No.2.

Mr. Ghulam Hyder Shaikh, Advocate for Respondents No.4&5.

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Learned counsel for the petitioner submits that petitioner will be satisfied and will not press instant petition, provided that respondents may be directed not to apply Valuation Ruling No.615/2013 dated 29.11.2013 in respect of petitioner’s consignment for which a GD was filed on 26.11.2013, before issuance of valuation ruling, which was duly assessed, the duty and taxes were paid and the consignment has been released pursuant to Court’s order, subject to securing the disputed amount of duty and taxes before the Nazir of this Court in the shape of pay-order and the GD of the petitioner be processed in accordance with law in terms of section 25 of the Customs Act, 1969 and by following the sequential method as held by the Divisional Bench of this Court in the case of Sadia Jabbar vs. Federation of Pakistan and others [PTCL 2014 CL 537] and M/s. Ashraf Steel Mills vs. Director Intelligence, etc. [PTCL 2014 CL 90].

Learned counsel appearing on behalf of the respondents No.4&5 does not dispute such legal position as settled in the aforesaid judgments and does not oppose disposal of instant petition in the aforesaid terms. Learned Asst. Attorney General as well as learned counsel for the respondent No.2 also could not controvert the legal position relating to prospective application of valuation ruling, assessment of GD under section 25 of the Customs Act, 1969 by adopting sequential method, and accordingly do not oppose the disposal of instant petition in above terms.

Accordingly, instant petition is disposed of with the directions to the respondents to process the GD of the petitioner in accordance with law in terms of section 25 of the Customs Act, 1969 and by following the sequential method in terms of the aforesaid judgments of this Court as well as Lahore High Court, after providing an opportunity of being heard to the petitioner, preferably, within a period of four weeks from the date of this order. However, in case of any adverse order, if passed by the respondents in the instant case under section 25 of the Customs Act, 1969, the amount secured before the Nazir of this Court may not be released for further period of fifteen days from the date of receipt of such order, enabling the petitioner to seek further remedy in accordance with law.

Petition stands disposed of in the above terms.

J U D G E