PROCTER & GAMBLE PAKISTAN (PVT.) LTD., KARACHI VS FEDERATION OF PAKISTAN
2005 P T D 1348
[Karachi High Court]
Before Anwar Zaheer Jamali and Muhammad Mujeebullah Siddiqui, JJ
PROCTER & GAMBLE PAKISTAN (PVT.) LTD., KARACHI
versus
FEDERATION OF PAKISTAN through Secretary, Ministry of Finance and 4 others
Constitution Petition No.D-1353 of 2004, decided on 17/03/2005.
Customs Act (IV of 1969)---
----Ss. 18, 18-A & 25---Constitution of Pakistan (1973), Art. 199---Constitutional petition---Charging extra customs duties---Extra customs duties on the basis of 10% increased value of goods were being charged by Authorities on goods imported by petitioner---Such charge of duties had been challenged by petitioner in its Constitutional petition---Authorities submitted the comments andno reference was made to any specific order passed by the Authorities for making 10% increase in the value of goods imported by petitioner for the purpose of customs duties--Authorities were also not able to make definite statement to confirm or dispute that position---Constitutional petition was disposed of in the terms that concerned Authority, if had not yet passed such order, would pass an appropriate order for any increase in the value of importedgoods of petitioner for the purpose of customs duties within specified period after providing proper opportunity of hearing to the petitioner.
Aijaz Ahmed for Petitioner.
Raja M. Iqbal for Respondents Nos.3 and 5.
Jawed Farooqui for Respondent No.4.
ORDER
Through this Constitution Petition, petitioners Messrs Procter and Gamble Pakistan (Pvt.) Limited have challenged the action of respondents whereby, according to them, on their imported goods they are being charged extra customs duties on the basis of 10% increased value of goods by the respondents.
Comments to this petition have been submitted on behalf of the respondents Nos.3 and 4. There is neither any denial of this fact in the comments nor there is reference of any specific order passed by the respondents for making 10% increase in the value of imported goods ofthe petitioners for the purpose of customs duties. We have asked learned counsel for the respondents, whether they can make definite statement to confirm or dispute this position, but they are unable to do so.
In view of above and by consent this petition is disposed of in the terms that concerned respondent; if he has not yet passed such order, will pass an appropriate order for any increase in the value of the imported goods of the petitioner for the purpose of customs duties within one month from the date of this order, after providing proper opportunity of hearing to the petitioners. For this purpose the authorized representative of the petitioners will appear before the concerned Customs Officer, the Controller of Customs (Valuation)/Director Valuation and Price Check, on 25-3-2005. Till then the respondents will not stop clearance of petitioners' goods in normal course, subject to the payment of all the usual customs duties etc. In respect of the differential amount of 10% increased valuation/loading of goods, the petitioners would regularly furnish Bank Guarantees to the satisfaction of the concerned officer of the respondent, which will be encashable soon after the adjudication of the issue of increase in valuation, subject to such decision.
H.B.T/P-29/KOrder accordingly.