Customs Act (IV of 1969)---

----S.25---Constitution of Pakistan (1973), Art.199---Constitutional petition---Provisional assessment of duty---Petitioner was aggrieved by provisional assessment of duty on the subject consignment---Final assessment had not been done---Advice contained in letter issued by Controller of Customs Valuation, was nothing but an advice, which had no binding effect and final assessment was yet to be made-- Constitutional petition filed by petitioner was disposed of in the terms that while making final assessment, Collector of Customs Appraisement Department would consider evidence available and said letter could not be taken as conclusive evidence for valuation---Final assessment in terms of S.25 of Customs Act, 1969 could be made after providing opportunity to petitioner to place material in support of his case.

Sohail Muzaffar for Petitioner.

Raja Muhammad Iqbal for Respondents.

ORDER

Heard the learned counsel for the parties.

The petitioner is aggrieved by the provisional assessment of duty on the subject consignment on the basis of Annexures "D" and "E". Final assessment has not been done. The advice contained in letters, dated 25th February, 2004 and 9th April, 2004 (Annexures "D" and A "E") issued by the Controller of Customs Valuation, Custom House, Karachi, is nothing but an advice, which has no binding effect. The final assessment is yet to be made, therefore, the above petitions are disposed of in the following terms:--

While making final assessment, Collector of Customs, Appraisement Department will consider the evidence available and the letters referred to above, may not be taken as conclusive evidence of valuation. The final assessment in terms of section 25 of the Customs Act may be done with opportunity to the Petitioner to place the material A to this effect.

With the above observations; the petitions stand disposed of with no order as to costs, with listed application.

H.B.T./K-25/K Order accordingly.