Friday, 21 July 2017

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Karachi, Fri July 21, 2017

KARACHI

AFTAB CHANNA

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he Directorate General of Training and Research (DGTR) will soon to start a Chinese language course for the customs ofQicials, Director General DGTR Rubina Wasti has said. Talking to Customs Today exclusively, she said that starting of Chinese language

course would help facilitate the Chinese who are dealing with the customs authorities under multi-billion China Pakistan Economic Corridor (CPEC). In this regard, the authorities are in negotiation process with the management of the National University of Modern Languages (NUML) for starting the course, Wasti added. A Memorandum of Understanding (MoU) between Pakistan

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Customs and NUML would soon be signed and the course would also be launched, the director general said. Being the guardian of the economic borders of Pakistan, Wasti said that the Pakistan Customs would play an important role in the CPEC. The movement of cargo will be handled and monitored by the Pakistan Customs to ensure that all the shipments are carried out in a professional manner, she said.

‘DGTR soon to start Chinese language course for customs officers’

‘AFU Exports Section achieves extra growth as Pak goods getting space in int’l markets’

PCA detects Rs 20.516m evasion of duty, taxes by M/s PakTelephone Cables Ltd

Customs seized five cobras found at NYC mail facility from China

Faisalabad Customs earns Rs 11.76 million through auctions

DGTR will soon to start a Chinese language course for the customs officials | See pAge 01 |

The Exports Section of the AFU Islamabad has got an extra growth volume in exports | See pAge 02 |

PCAhasdetectedevasionofduty/taxesofRs 20.516mallegedlybyM/sPakistanTelephone | See pAge 04 |

Customs agents say they seized five King CobrasfoundattheJohnF.KennedyNYork | See pAge 07 |

The Customs Collectorate collected Rs11,765,169 through auction | See pAge 08 |


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Appellate Tribunal Chairman postpones visit to headquarters till August Friday, July 21, 2017

National

ISLAMABAD: Customs Appellate Tribunal Chairman Justice (r) Malik Manzoor Hussain has postponed his visit to the tribunal’s headquarters in Islamabad until August owing to engagements in regional offices. The chairman usually visits the tribunal headquarters not later than 20 days. However, due to enhanced occupations at other stations, now he would visit the tribunal headquarters in coming month, said tribunal’s staffers. The chairman had last month completed visit to office in Islamabad. He had headed tribunal’s proceedings for three days at Islamabad.

‘AFu achieves extra growth as pak goods getting space in markets’

KARACHI

ISLAMABAD

AFTAB CHANNA

TAriQ DerYA

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he Ministry of Interior is unlikely to recognize Pakistan Customs as the mainstream law enforcing agency and it is said that the customs would remain in its bucket for future. The request to this effect was forwarded to the Ministry of Interior by the Federal Board of Revenue (FBR) a couple of months ago. However, no response has so far been received from the ministry regarding issuance of a notification. And it is said that the customs authorities have been clearly told verbally that this would not happen. According to sources, former Collector Preventive Syed Muhammad Tariq Huda had taken up the matter very seriously. However, the Ministry of Interior never replied positively in this regard. The customs is one of the main agency which enforces law at coastlines of the country and it is enforcing the law and taking actions against smuggling cartels at West and South borders of the city. The sources claimed that customs would work as it is doing however the issuance of proper notification making the customs as law enforcement agency would benefit those embracing shahadat while performing duties.

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he Exports Section of the Air Freight Unit (AFU) Islamabad has got an extra growth volume in exports during 15 days of July Financial Year 2017-18 against the same period of corresponding period FY2016-17. The Customs Export Cell earned the business of exports valued Rs355.71million during the initials 15 days (1st July to 15th of July FY17-18). This was stated by Assistant Collector AFU Exports, Model Customs Collectorate (MCC) Islamabad, Tahir Khattak while giving an exclusive interview to Customs Today. He said the Exports Section showed better performance than last Qinancial years. During the Financial Year 2016-17, the growth volume of exports increased by Rs17.67million against FY2015-16. He told CT that during Financial Year 2016-17 the Exports Section earned Rs26771.06million from the exports, which is satisfactory against the corresponding Qinancial periods. It is usual Qigures as they showed that export goods are getting space in the international markets. He further said the Air Fruit Unit showed extraordinary performance for exports of Pakistani goods during FY16-17 as the AFU had earned Rs22750.45million during FY15-16.

govt unlikely to recognize Customs as ‘law enforcing agency’

He said the seasonal mango exports are going on with a better performance against the corresponding periods before 2013. The exports of surgical industry are also growing day by day. He added that the animal surgical instruments for manicure and pedicure are getting popular in the international markets. The local surgical instruments are being exported to European and Middle east countries and meat, sports goods and leather items are also getting

good space in the global markets. Tahir said the Exports Section of the AFU Islamabad have paid duty drawback of Rs4.6million to exporters of Sialkot, Faisalabad, Multan, Rawalpindi, Islamabad and Lahore during FY16-17. He maintained that the government makes easy policies for export business so a layman can adopt a local export business. He appreciated the government for a good move by giving a subsidy of 6% to the exporters who send 10% more experts

against the corresponding Qinancial year which is really a big attraction for exporters. Regarding the E-form, he said the government should simplify the policy for the E-form adding that In Pakistan E-form stands for Export Form which is issued by the bank at the time of export to the client. It’s a declaration that this export is being processed against the foreign exchange; either it has arrived in the exporting country or is contracted to arrive after the shipment maturity.

18 inland revenue officers of BS 20-22 transferred

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ISLAMABAD

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ederal Board of Revenue has transferred/posted 18 Inland Revenue Service ofQicers of BS 20-22 with immediate effect and until further orders. Tasneem Rehman (IRS/BS-22) has been transferred from the post of Member, (BTB) Federal Board of Revenue (HQ), Islamabad and posted as Member, (Administration)

FBR (HQ), Islamabad. Khawaja Tanveer Ahmad (IRS/BS-21) has been transferred from the post of Director General, Directorate General of Intelligence & Investigation (Inland Revenue), Islamabad and posted as Member, (IROperations) Federal Board of Revenue (HQ), Islamabad. Rehmatullah Khan Wazir (IRS/BS-21) has been transferred from the post of Member, (IR-Operations) Federal Board of Revenue (Hq), Islamabad and posted as

Member, (Taxpayer’s Audit) Federal Board of Revenue (HQ), Islamabad. Nausheen Javaid Amjad (IRS/BS21) has been transferred from the post of Member, (IT Wing) Federal Board of Revenue (Hq), Islamabad and posted as Member, (FATE) Federal Board of Revenue (HQ), Islamabad. Khawaja Adnan Zahir (IRS/BS21) has been transferred from the post of Chief Commissioner, Regional Tax OfQice II, Lahore and posted as Member, (IT Wing) Federal Board of Revenue (HQ), Islam-

abad. Syed Ayaz Mahmood (IRS/BS21) has been transferred from the post of Chief Commissioner, Large Taxpayers Unit, Karachi and posted as Director General, (Special Initiatives) Federal Board of Revenue (HQ), Islamabad (Stationed at Karachi). Dr Fazal Muhammad Abrejo (IRS/BS-21) has been transferred from the post of Member, (FATE) Federal Board of Revenue (HQ), Islamabad and posted as Chief Commissioner Inland Revenue Corporate Regional Tax OfQice, Karachi.

Seema Shakil (IRS/BS-21) has been transferred from the post of Chief Commissioner, Corporate Regional Tax OfQice, Karachi and posted as Chief Commissioner Inland Revenue Large Taxpayers Unit, Karachi. Zulqarnain Tirmizi (IRS/BS-21) has been transferred from the post of Chief Commissioner, Large Taxpayers Unit, Lahore and was assigned the additional charge of the post of Chief Commissioner-IR, RTO-II, Lahore till the posting of a regular incumbent.


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KARACHI AFTAB CHANA www.customsbulletin.com

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he Directorate of Post Clearance Audit (PCA) has detected evasion of duty/taxes of Rs 20.516 million allegedly by M/s Pakistan Telephone Cables Limited by way of mis-declaration. According to sources, during the audit of import data related to imports/clearances of ‘copper rods/strips in coils/rolls 8.00 mm’ correctly classiQiable under PCT heading 7408.1100 chargeable to customs duty @ 10%, it had been observed that certain importers cleared these goods by mis-declaring the same under PCT heading 7407.1020 chargeable to customs duty @ 5%, in order to evade duty/taxes. M/s Pakistan Telephone Cables Limited imported 13 consignments of ‘copper rod reQined and cleared the same from Customs Appraisement (East) Karachi, through their clearing agent M/s Naushad Enterprises by willfully and knowingly mis-declaring the goods under PCT Heading 7407.1020, chargeable to CD @5%, however, copper rods in coils/rolls are correctly classiQiable under PCT heading 7408.1100, in terms of

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Friday, July 21, 2017

Rule 1 of General Rules of Interpretation as well as Chapter Note l (d & f) to Chapter 74 of Pakistan Customs Tariff and are chargeable to CD @10% sales tax. Chapter Notes 1 (d) & (f) deQines “bars & rods” and “wires” in following terms: Bars and Rods: Rolled, extruded, drawn or forged products, not in coils which have a uniform sold cross section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including Qlattened circles” and modiQied triangles” of which two opposite sides are convex arcs, the other town sides being straight, of equal length and parallel). Products with a rectangular (including square, triangular and polygonal cross-section may have corners rounded along their whole length. Wires: Rolled, extruded or drawn products, in coils, which have a solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including Qlattened circles” and modiQied triangles” of which two opposite sides are convex areas, the other two sides being straight, of equal length and parallel). Prod-

ucts with a rectangular (including square), triangular and polygonal cross-section may have rounded along their whole length. The thickness of such products which have a rectangular (including “modiQied rectangular”) cross-section exceeding one-tenth of the width. Thus, there is strong evidence that, by way of mis-declaration of PCT heading, M/s. Pakistan Telephone Cables Ltd, Karachi, with active connivance of their clearing agents M/s Naushad Enterprises have made a deliberate and willful attempt to evade Rs 20,516,658. Accordingly, an audit observation was issued to M/s. Pakistan Telephone Cables Ltd, Karachi. The importer however failed to come up with any tangible evidence and explanation and they were also unable to refute the charges leveled by the Department. In view of the aforesaid M/s. Pakistan Telephone Cables Ltd, Karachi, are held to have intentionally & willfully caused loss to the government exchequer amounting to Rs 20,516,658 which was evidently not admissible to them at the time of import. The contravention report is forwarded herewith for initiation of adjudication proceedings in the case.


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Founder & Chairman Zulfiqar Ali Editor rahil Yasin editor@customsbulletin.com.pk For advertising & subscription marketing@customsbulletin.com.pk www.customsbulletin.com Phones: 042-35781643-4, Fax: 042-35781645 Address: 627, Siddiq Trade Centre, Gulberg, Lahore

eDiToriAL

warning from donor agency

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ccording to a report issued by the International Monetary Fund, the economy of Pakistan could face serious challenges in coming years as foreign exchange reserves have fallen below a comfortable level, exports have been declining for the last four years and the country will have to pay a massive sum of $4.5 billion under the head of the China-Pakistan Economic Corridor. The government has so far been successfully warding off external pressures to devaluate the Pakistani rupee which if allowed could fall apart the national economy like a house of cards. The international institutions have their own vested interests and approve funds only after attaching invisible strings of their orders and dictations. This government has already completed a three year extended facility programme with the fund but no one knows how the loan amount has been spent. The so-called bailout package could have been avoided by taking austerity measures and curtailing the expenditures of the presidency, the prime minister’s house, governor houses and CM houses. It is not necessary that a poor nation should always devise poor policies. The policymakers will have to set priority areas as blindly accepting loans from international donor agencies will bring the economy to a point of no return. It should be a matter of concern for the government that exports have been declining since it took over the powers four years ago. The government is also claiming that it has achieved financial stability, but the foreign exchange reserves are maintained on the crutches of foreign loans. The falling exports and increasing import bill has created trade deficit, again putting pressure on the foreign exchange reserves. The exports can only be increased if competitive business clime is created to produce value added goods. When foreign governments are involved in the investment, donor agencies are injecting loans into the economy and multi-national companies are taking interest in the business and trade in Pakistan, it is necessary for the government to adopt a multi-prong policy to cover all aspects of the economy. A point to ponder is that foreign investors come to Pakistan to make profits and not for granting alms and grants.

establishment of industrial zones D LAHORE

Dr AFTAB AFZAL

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espite dire times and political uncertainty, the nation is hoping against hope for good days. The China Pakistan Economic Corridor is not a simple road project, but an engine of growth for the national economy and that is the eyesore for the enemies of the country. According to the latest reports, China has prioritized a list of infrastructure projects in Pakistan which also include establishment of nine special economic zones. At a time, the government is struggling to save itself from repeated diatribe of the opposition, China is ready to set up var-

ious groups of experts in collaboration with Pakistani officials to workout modalities for the establishment of the special zones. China has reportedly asked Pakistan to expedite the formation of its side of groups and devise a mechanism to maintain a longterm cooperation between the two nations. According to a Chinese official, Beijing has already built four special economic zones and is ready to develop 14 industrial zones by setting up the same number of coastal cities in Pakistan. The experts from both countries are working together to follow international standards in the development of cities and industrial zones to attract foreign investment.

Pakistan has a plan to set up at least 46 special industrial zones, but the pace of work on this side of the project is slow and Chinese government is pushing Islamabad to speed up the pace of development. Though China is far ahead in the development of economic zones, it is time for the Pakistanis experts to learn fromthe Chinese experience.The northern areas of the country, including GilgitBaltistan and Azad Kashmir, are blessed with rare flora and fauna and there is great potential of agricultural and horticultural products for exports.GilgitBaltistan,located on the ancient Silk Route,is regarded as gateway for central, east and South

Asia, and has also been blessed with gold and pearls and have the potentialto gain much from the economic corridor.The potential investors can set up manufacturing and processing units in Northern Areas to produce value added goods made of minerals, fresh fruits and vegetables, wood, herbs and trout Qish. There is need to give incentives to foreign investors to exploit opportunities in the northern sides of the country. Pakistan needs concerted efforts to revitalize the economy and the Chinese government has offered investment and expertise for the purpose. However, it is yet to be seen how the nation responds to the opportunities knocking its door.


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$5.5m Worth of Lentil Imported in 1 Month Friday July 21, 2017

World

TEHRAN: More than 5,770 tons of lentil worth 210.7 billion rials (over $5.56 million) were imported into Iran during the first month of the current Iranian year (March 21-April 20), according to the Islamic Republic of Iran Customs Administration. The UAE, Canada, Turkey and Spain were the main countries from where the commodity was imported over the one-month period, Young Journalists Club reported. Iran’s oil output will rise to around 4 million barrels per day by the end of the year, an Iranian oil official said on Wednesday as the OPEC member tries to ramp up production after years of international sanctions. “By the end of 2017 we hope to reach about 4 million barrels per a day,” Amir Hossein Zamaninia, Iran’s deputy oil minister for trade and international affairs, told reporters in Istanbul.

Customs seizes five cobras found A $500m philippine tax at NYC mail facility from China deal may be hard to resis MANILA

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BEIJING

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ustoms agents say they seized Qive King Cobras found at the John F. Kennedy International Mail Facility in Jamaica, New York. According to a news release, the snakes were found on June 29 during a scan of express mail sent from Hong Kong. Among the mail was a “plastic tray”; X-rays of the tray showed what appeared to be snakes inside. Customs agents contacted U.S. Fish and Wildlife Service to examine the package. Inside, they found a Styrofoam casing with a row of holes and Qive young King Cobra snakes and three Geckos. Customs seized the packaged and turned it over to the U.S. Fish and Wildlife Service. “Our CBP ofQicers perform numerous daily tasks to protect the United States from potential dangers. This

Thailand considers e-commerce taxation he Revenue Department (RD) of Thailand is considering ways to improve and increase revenue collection from businesses operating in electronic commerce (e-commerce). In the past few years, the RD has launched several attempts to include e-commerce business operators into the Thai tax system. It is planning to strip tax-exemption of goods worth under 1,500 THB (44 USD) for businesses operating in e-commerce without presence in Thailand. According to the Ministry of Commerce, revenue collection from businesses has declined recently. The Thai Government has considered imposing new income tax for e-commerce operators without business registration in Thailand. The maximum tax will be 15 percent instead of the current 50 percent for all businesses. –CB Report

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seizure demonstrates our wide ranging responsibility in protecting our borders and our partnership with the U.S. Fish and Wildlife Service,” said Leon Hayward, Acting Director of CBP’s New York Field Operations, in a statement. Meanwhile, New details released by Chinese Customs regarding one of the biggest drinks smuggling cases in China in recent

years have revealed a sophisticated network of shell companies, operating in both Tianjin and Beijing, smuggling untaxed wines, spirits and beers worth about RMB 500 million (US$73.5 million). According to a report by Chinese language Legal Daily, a company called Lin Sen International Trading caught Tianjin customs ofQicials’.

russia upgraded to top rank in world wheat exports in 2017-18

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ussia was promoted by US ofQicials to top rank in world wheat exports thanks to an upgrade to its expected harvest close to a record high, while French and Spanish woes dented hopes for the European Union crop. The US Department of Agriculture, in its muchanticipated Wasde report on world crop supply and demand, pegged Russian wheat exports in 2017-18 at 30.5m tonnes – an upgrade of

1.5m tonnes and a clear record high. The revision also took Russia’s shipments 500,000 tonnes above those of the European Union, which had been expected to be the world’s largest exporter this season, with US volumes, pegged at 26.34m tonnes, a distant third. This would be the Qirst time that Russia, often a big wheat importer during Soviet times, would take top rank among exporters, on USDA estimates. –CB Report

$500 million tax settlement offer by a tobacco maker may be difficult for the Philippine government to refuse as it struggles to raise funds. Caesar Dulay, head of the tax agency responsible for 80% of revenue, said he is keen on accepting a 25 billion-peso (16.7 billion baht) compromise offer from Mighty Corp. to settle three complaints for alleged unpaid taxes worth 38 billion pesos. While it is the Finance Department which will decide on the offer, that amount is too hard to resist, he said in an interview on Thursday. Revenue rose 8.9% in the first half of the year, missing a goal of a 12% increase, the tax commissioner said, citing preliminary data that’s not been made public. The

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tax agency is tasked to raise 1.83 trillion pesos (1.22 trillion baht) this year, an increase of about 16%. President Rodrigo Duterte, who took office a year ago, needs more revenue to finance an ambitious $180 billion infrastructure plan and a deadly war against drugs that’s killed thousands. The government is also pushing for higher taxes on oil and cars as it aims to cap the budget deficit at 3% of gross domestic product. Meanwhile, The Department of Finance clarified on Wednesday that the money being sent home by Filipinos abroad will not be taxed under the tax reform package being pushed by the government but said the transfer fee for local remittances might be imposed with a levy. DOF Undersecretary Karl Kendrick Chua said that the Philippines cannot tax money sent by Filipinos from other countries since the government has no legal jurisdiction over these remittances.

S Africa’s tax reforms fail to increase revenues ax measures announced in the South African Government’s 2016 Budget failed to boost tax revenues, the International Monetary Fund (IMF) has said. The Budget, announced in February 2016, aimed to boost revenues by almost ZAR50bn (USD3.7bn) over three years, with a consolidated revenue target of ZAR1.3 trillion, representing 30.2 per cent of gross domestic product (GDP), set for 2016-17. The reforms included: a ZAR0.30/liter increase in the general fuel levy; curtailing measures to mitigate the impact of bracket

creep, mainly for lower- and middle-income earners; and a rise of about seven percent in excise taxes on alcohol and tobacco products. There were also adjustments to the effective capital gains tax rate, which increased from 13.7 percent to 16.4 percent for individuals, and from 18.6 percent to 22.4 percent for companies. Transfer duty on property sales above ZAR10m was raised from 11 percent to 13 percent from March 1, 2016. In addition, the Government proposed to implement a tire levy with effect from October 1 2016, and a sugar tax was introduced on April 1, 2017. –CB Report

iran, italy ink 1.2 billion euro deal on railway

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TEHRAN

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ran, following the removal or relaxation of a range of international sanctions, seeks to develop its national railway industry by attracting huge investments from major international players. Iranian and Italian state-run railway com-

panies have signed memorandums of understanding for mutual cooperation on July 11, the Iranian railway company said. A deal worth 1.2 billion euros for building a 135-kilometer high-speed railway between Iran’s central cities of Arak and Qom is among the MoUs which were signed by Renato Mazzoncini, CEO of Italy’s state railway company and his Iranian counterpart Saeed Mo-

hammadzadeh in Tehran. The railway is the Qirst stretch of a highspeed rail line which the Italian side plans to build in Iran, with the other being a 320-km planned link between Tehran and Hamadan. The deal follows an earlier reached agreement that saw Italy promise Iran $5.6 billion in export credits in return for contracts to build the Qom-Arak and Tehran-Hamedan

railways. Italy will also provide rolling stock for high-speed and conventional lines, training for Iranian railway managers and a research centre to develop railway technology. The two sides also signed a MoU with Iran’s University of Science and Technology for training and transfer of technology, according to the report.


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Customs seizes Iranian diesel & 100 luxury tyres worth Rs02.3m QUETTA: The Customs Intelligence and Investigations Quetta continued its action against the smuggling in the current month. The Directorate General of Customs Intelligence and Investigation Quetta, during a crackdown on smuggling, seized 18,000 liters of Iranian diesel valued Rs01.3million. The diesel was set to be smuggled into different cities of Pakistan. Sources told Customs Today that Deputy Collector Customs Preventive Junaid Mehmood received a tip-off that some smugglers are trying to smuggle Iranian diesel from Quetta into different cities of Pakistan.

Friday, July 21, 2017

CUSTOMS BULLETIN

Faisalabad Customs earns rs 11.76 million through auctions FAISALABAD NAeem SHiekH

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he Customs Collectorate collected Rs11,765,169 through auction of conQiscated miscellaneous goods and vehicle during two months (May-June) 2017. According to the details, the Customs Collectorate conducted Qive public auctions during the above said period. During auction it presented 97 different lots consisting of tyres, tubes, different vehicles, welding rods, auto parts, kids’ suits, solar panels fans, cloth, plastic granules, computers, and various fax machines in the auctions. All items were seized by the Anti Smuggling Organization (ASO). During the auctions, only Qive miscellaneous items were successfully auctioned, including plastic toys worth Rs35000, foreign origin fans worth Rs7500, Mountain bicycle worth Rs100,000, electronic items worth Rs27500, kerosene oil (53085 kilograms) worth Rs3384169. While auction team were sales ten non duty paid vehicles worth Rs 8,211,000. The participants also rejected various goods that will be presented again in next auction after the revision of

prices. The auction was held through open bidding where everyone was

given opportunity for the bidding of conQiscated goods. Deputy Collector

Rana Falik Shair supervised the auction process to ensure transparency

along with Superintendent Muhammad Javed and UDC Khadim Hussain.

Customs moves SHC, seeks of prison terms for liquor smugglers KARACHI

m B rANA

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he Sindh High Court (SHC) has issued notice to a suspect, Shahid Khatri of M/s AZ Corporation, on a special criminal revision application Qiled by Directorate of Intelligence and Investigations, FBR Enforcement (Customs), challenging impugned judgment of the customs court in a case of mis-declaration of beers/

liquor. A two-member bench, headed by Justice Aziz-UrRahman, heard the application. Earlier, counsel for the applicant stated that M/s AZ Corporation, Karachi, with the connivance of their other associates, allegedly smuggled beer/ liquor by misdeclaration of its description, values and classiQication under the garb of import of fest liner. However, the staff of the directorate of general intercepted the consignment on 30/06/2014 and blocked its release. According to the applicant, on 20/08/2015, the customs court

framed charge against accused Jawad Chaffar, Shahid Khatri and others, however, Jawad Ghaffar pleaded guilty and left himself on the mercy of the court, therefore, the court convicted him already undergone period and Qine him Rs 500,000. After a few days, Shahid Khatri also pleaded guilty and the court also convicted him the same sentence. The counsel argued that suspect Shahid Khatri conQined more than 15 months, however, he should have been awarded maximum punishment under the customs act, 1969 less than 5 years. The counsel pleaded the court may set aside the impugned judgment,

call the case record and enhanced the sentence according to the law. Meanwhile, M/s Zaki Industrial Corporation has moved the Sindh High Court (SHC), challenging impugned valuation ruling no: 863/2016 dated 2/6/2016 through which the valuation of toilet soap had been enhanced. During proceedings of the court, counsel for the petitioner stated in its constitutional petition that it is engaged in the lawful business of import of toilet soap from various countries of the world, including Dubai. However, the petitioner is serious aggrieved due to the valuation ruling 863/ 2016 dated

Published by M S Raza Off# 42, 3rd Flr Gull Plaza M.A Road Karachi, Printed by Dhoom Printing Building No RY/A, 11/6,11/7, Mashoor Mahal,off I.I. Chundrigar Road, Karachi

02/06/2016, which superseded the valuation ruling no 737 of 2015 issued on 27/05/2015. The petitioner Qiled revision petition before directorate general of valuation, which is ignorant of the factual and legal narrations, and had enhanced the values of the said goods. Citing Secretary Revenue Division, Collector of Customs Appraisement East, Collector of Customs Appraisement West, Directorate of Valuation, the Directorate General of Valuation as respondents, he pleaded the court to declare that act of the customs ofQicials as illegal, mala Qide and arbitrary.


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