Customs Act (IV of 1969)---

----Ss.81(2) & 25---Determination of Customs Value of goods-- Provisional assessment of duty---Final assessment was to be undertaken under S.81(2) of the Customs Act, 1969 by the Department and while making such assessment the Collector of Customs (Appraisement) was to consider all the evidence available and the letter would not be taken as conclusive evidence of valuation---Final assessment in terms of S.25, Customs Act, 1969 would be made with proper opportunity to the assessee to place material to that effect on record---Department, however, would be at liberty to take any further action against the assessee for alleged misdeclaration or any other illegality committed by them.

C. P. No.D-964 of 2004 fol.

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 us the order, dated 14-9-2004 passed in another set of petitions, whereby Constitutional Petitions Nos. D-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 letter 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 place with opportunity to the petitioner to place the material to this effect."

He submits that in the present petitions also the moot point involved is about acceptance of valuation given by the Collector of Customs Valuation by respondents as gospel truth without affording any opportunity to the petitioners to rebut such valuation before finalization of assessment under subsection (2) to section 81 of Customs Act, 1969. 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 of 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 this effect on record. He, therefore, prayed for disposal of these petitions in the identical terms.

Mr. Raja Muhammad Iqbal, learned counsel for respondents, has also placed before us copy of order, dated 26-10-2004 passed in C.P. No. D-964 of 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."

Mr. Raja Muhammad Iqbal further submits that in the present petitions there is also misdeclaration made by the petitioners therefore, the respondents intend to take further action against them in that regard.

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.

M.B.A./K-35/KOrder accordingly.