Customs Act (IV of 1969)---

----S.25---Constitution of Pakistan (1973), Art. 199---Constitutional petition---Making of valuation of price of imported marble slabs-- Valuation of price of marble slabs imported by petitioner was made without taking into consideration the letter received by Collector of Customs (Valuation) from Commercial Consular Pakistan's Embassy of the country- of Export---Said letter which' substantially supported petitioner's contention, was not taken into consideration---Validity-- Failure to refer to such information rendered order arbitrary---Neither Standing Counsel nor counsel for Controller of Customs (Valuation) were able to refer any law where contrary view seemed to have been taken---Matter was remanded to Competent Authority for fresh assessment in accordance with law.

Mohsin Tea Stores v. Federation of Pakistan 1999 CLC 753 ref.

Khalid Jawed Khan for Petitioner.

Sajjad Ali Shah, Standing Counsel for Respondent No. 1.

Raja Muhammad Iqbal for Respondent No.2.

ORDER

Admittedly valuation of the price of marble slabs imported by the petitioner was made without taking into consideration the letter received by the respondent No.2 from the Commercial Consular Pakistan's Embassy, to Italy to response to respondent's own query. Nevertheless the aforesaid letter, which substantially supported the petitioner's contention, was not taken into consideration. Learned counsel has relied upon an earlier judgment of a Division Bench of this Court in Mohsin Tea Stores v. Federation of Pakistan (1999 CLC 753), wherein it was held that failure to refer to such information rendered the order arbitrary. Neither learned Standing Counsel nor Mr. Raja Muhammad Iqbal were able to refer to any judgment where a contrary view seems to have been taken and the former conceded that the matter be remanded to the competent authority for fresh assessment in accordance with law. Let such assessment be made within three months.

The petition with the above observations stands disposed of.

H.B.T./M-136/KCase remanded.