Law: Customs Act, 1969

Section: 32

Customs Act (IV of 1969)--S. 32---Non-acceptance of declared value of imported goods---Additional duties, demand of---Pendency of dispute before Customs Authorities---Release of goods---Scope---Goods by passage of time would lose its value and utility and become unprofitable by mounting of demurrage---Release of goods upon deposit of differential amount in shape of additional duties with Nazir of High Court would be appropriate, which amount would be paid to succeeding party upon final determination of dispute---High Court disposed of suit in such terms. ORDER SAJJAD ALI SHAH, J.---Learned counsel for the plaintiff has contended that the plaintiff imported a consignment bearing Customs Reference No.I-HC-194736-22020, containing ceramic tiles, and had declared the value for the purposes of assessing duties and taxes at the , rate of US dollars 1.75 per Sq. meter. The defendants, however, did not accept the value and have assessed the consignment at the rate of US dollars 2.1375 per Sq. meter and consequently have demanded additional duties and taxes to the extent of Rs.9,83,504. Per learned counsel, the amount so demanded includes a sum of Rs.5,45,000 on account of anti dumping duty imposed by National Tariff Commission. Learned counsel has contended that the question regarding the payment of additional duties and taxes is to be decided in the hierarchy provided under the Customs Act, however, since the demurrage is mounting, therefore pending adjudication of dispute regarding levy of duties, consignment be released, upon deposit in cash the amount of additional duties with the Nazir of this Court and the fate of the amount deposited could be decided upon final adjudication of the dispute. In the end, Mr. Khalid Jawed Khan has contended that another consignment bearing Customs Reference No.I-HC-205588-060307 containing similar goods of the same value, declared at the same rate with the same dispute are lying with the customs and the amount of additional customs duties is the same as in the first consignment, this consignment may also be released upon deposit of the additional Customs duties in cash with the Nazir of this…

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