ORDER SHEET

IN THE HIGH COURT OF SINDH AT KARACHI

C.P. No.D-4017 of 2023

___________________________________________________________________ Date Order with signature of Judge

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FRESH CASE:

1. For order on CMA No.18498/2023 (Urgent).

2. For order on CMA No.18499/2023 (Exemption).

3. For order on CMA No.18500/2023 (Stay).

4. For hearing of main case.

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Dated; 23^rd August 2023

Mr. Darvesh K. Mandhan, Advocate for Petitioner.

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1. Urgency granted.

2. Exemption granted subject to all just exceptions.

3&4. Through instant Constitutional Petition, the petitioner has expressed his grievance against illegal assessment and determination of PCT Heading of the petitioner’s consignment, who has imported aluminum sheet under PCT Heading 7606.1100, whereas, respondents are treating the same as plain aluminum foil thickness under HS Code 7607.1990. According to learned counsel for the petitioner, similar consignments were being imported by the petitioner under same HS Code and the release was allowed by the customs authorities, however, in respect of the subject consignment GD available at page 27 of instant petition, treatment is being given without any factual and legal justification. Per learned counsel, the petitioner is willing to contest the matter before the customs authorities, however, submits that respondents may be directed to get the consignment duly tested by some Laboratory and in the meanwhile, provisional release of the consignment may be allowed to avoid delay detention charges by the custom authorities, as the petitioner is willing to secure the disputed amount of duty and taxes before the Nazir of this Court in the shape of pay order and/or bank guarantee.

Let pre-admission notices be issued to the respondents, as well as to the D.A.G. to be served through first three modes, for 04.09.2023, when reply/comments, if any, shall be filed with advance copy to the learned counsel for the petitioner. In the meanwhile, subject consignment of the petitioner may be allowed to be provisionally released subject to securing the disputed amount of duty and taxes before the Nazir of this Court in the shape of pay order and/or bank guarantee, whereas, the request of petitioner for sending the sample for the purpose of testing at the Laboratory shall also be considered in accordance with law. However, till next date of hearing, respondents may not take any adverse action against the petitioner, including blockage of ID.

J U D G E

*Farhan/PS*