Messrs STEEL SYNDICATE VS DEPUTY COLLECTOR CUSTOMS (GROUP-V), KARACHI
2005 P T D 1600
[Karachi High Court]
Before Anwar Zaheer Jamali and S. Ali Aslam Jafri, JJ
Messrs STEEL SYNDICATE through Proprietor Shaukat Afzaal
Versus
DEPUTY COLLECTOR CUSTOMS (GROUP‑V), KARACHI and others
C.P. No. 1071/D/2004, decided on /01/.
th
November, 2004. Customs Act (IV of 1969)‑‑‑
‑‑‑‑Ss.25 & 81(2)‑‑‑Constitution of Pakistan (1973), Art. 199‑‑ Constitutional petition‑‑‑Determination of customs value of goods‑‑ Authority alleging that petitioners had made misdeclaration, intended to take further action against them in that regard‑‑‑Copy of order earlier passed in Constitutional petition had been produced on record wherein High Court had observed that final. assessment would be undertaken under S.81(2) of Customs Act, 1969 by the Authority and while making such assessment Collector of Customs (Appraisement) Department would consider all evidence available and letter dated 23‑2‑2004 would not be taken as conclusive evidence of valuation‑‑‑Further final assessment in terms of S.25 of Customs Act, 1969 would be made after giving proper opportunity to the petitioner to place the material to that effect on record‑‑‑Instant Constitutional petitions by consent of parties were disposed of in the light of terms in earlier judgment of the High Court‑‑ Authorities would be at liberty to take any further action against petitioners for alleged misdeclaration or any other illegality committed by them.
Mian Abdul Ghaffar for Petitioner.
Raja Muhammad Iqbal for Respondents.
ORDER
With reference to the identical dispute‑involved in all the above titled petitions learned counsel for the petitioners has referred before on the order, dated 14‑9‑2004 passed in another set of petition, whereby Constitutional Petitions Nos. 718, 747, 748, 888 and 994 of 2004 were 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 ax 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 to this effect. "
2. He submits that in the present petitions also the moot point involved is about acceptance of valuation given by the Collector of Customs (sic). Learned counsel further submits that mindful of such legal position many/other petitions were disposed of by this Court with the observations that the authorities concerned, while making final assessment may consider the evidence available in the form or letter of the Collector of Customs, Valuation but it will not be taken as conclusive evidence of valuation and that the final assessment valuation in terms of section 25 of the Customs Act will be made after providing proper opportunity to the petitioners to place the material to his effect on record. He, therefore, prayed for disposal of these petitions in the identical terms.
3. Mr. Raja Muhammad Iqbal, learned counsel for respondents has also placed before the copy of order, dated 26‑10‑2004 passed in C.P. No. D‑964/2004 wherein earlier view was followed by this Bench and petition was disposed of in the following terms.
"After examining the relevant case record and going through the two orders/judgments cited at the Bar by the learned counsel. We are inclined to dispose of this petition with the observation that final assessment of the petitioner shall be undertaken under section 81(2) of the Customs Act, 1969 by respondents and while making such assessment the Collector of Customs (Appraisement) Department will consider all the evidence available and the letter, dated 23‑2‑2004 will not be taken as conclusive evidence of valuation. Further the final assessment in terms of section 25 of the Customs Act will be done with proper opportunity to the petitioner to place the material to that effect on record."
4. Mr. Raja Muhammad Iqbal further submits that in the present petitions there is also misdeclaration made by the petitioners, therefore, the respondents intend to tare further action against them in that regard.
5. In view of the above, by consent these petitions are disposed of in the same terms as reproduced above from the order passed in C.P. No.D‑964 of 2004. Further the respondents are at liberty to take any further action against the petitioners for alleged misdeclaration or any other illegality committed by them.
H.B.T./S‑113/KOrder accordingly.