Customs Act (IV of 1969)---

----Ss.81(1) & 25---Constitution of Pakistan (1973), Art.199-- Constitutional petition---Customs---Value of goods---Determination-- Provisional assessment of duty---Petitioner, inter alia, had challenged the letter/valuation advice issued by the Customs Valuation Department for finalization of the assessment of petitioner's goods, which had already been released under S.81(1), Customs Act, 1969---Contention of the petitioner was that such valuation advice issued by the Collectorate of Customs (Valuation Department) could not be taken as conclusive evidence of valuation for the purpose of assessment and for that purpose procedure under S.25(1) or 25(4) of the Customs Act, 1969 was to be followed---Validity---Held, final assessment of the petitioner's goods shall be undertaken under S.81(2) Customs Act, 1969 by the Department and while making such assessment the department would consider all the evidence available, and the letter of valuation advice in question would not be taken as conclusive evidence of valuation---Final assessment in terms of S.25 of the Act would be made after affording proper opportunity to the petitioner to place the material to that effect on record.

Fine Traders v. Collector of Customs (Appraisement) and others C.P. NO.D-718 of 2004 and Messrs Kings Pen Company v. Collector of Customs (Appraisement) and others C. P. No.D-528 of 2004 ref.

Mian Abdul Ghaffar for Petitioner.

Raja Muhammad Iqbal for Respondents Nos. 1 to 3.

ORDER

Through this petition under Art. 199 of the Constitution of Islamic Republic of Pakistan, 1973, the petitioner has, inter alia challenged the letter/valuation advice dated 23-2-2004 issued by the Customs Valuation Department, Custom House, Karachi, for finalization of the assessment of petitioner goods, which have already been released under section 81(1) of the Customs Act, 1969.

The main emphasis of the learned counsel for the petitioner is that such valuation advice issued by the Collectorate of Custom Valuation Department cannot be taken as conclusive evidence of valuation for the purpose of assessment and for that purpose procedure under section 25(1) or 25(4) of the Customs Act, 1969, is to be followed. In support of his submission learned counsel has placed reliance upon a recent order of a Division Bench of this Court dated 14-9-2004, in the case of Fine Traders v. Collector of Customs (Appraisement) and others C. P. No. D-718 of 2004) which is reproduced as under:---

"The petitioner is aggrieved by the provisional assessment of duty on the subject consignment on the basis of Annexures `D' & `E'. Final assessment has not been done. The advice contained in letters dated 25th February, 2004 and 9th April,' 2004 (Annexures `D' & `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 to this effect.

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

Learned counsel submits that he will be satisfied to the disposal of this petition in case similar directions are issued to the respondents as contended in the above order.

Raja Muhammad Iqbal, learned counsel for respondents Nos. 1 to 3, has referred before us another order of this Court in Messrs Kings Pen Company v. Collector of Customs (Appraisement) and others. (C.P. No.D-528 of 2004) whereby the Customs Authorities were directed to finalize the assessment of the petitioner in pursuance of section 81(2) of the Customs Act, 1969 in the manner as provided under section 25 of the Customs Act.

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.

The petition stands disposed of along with the listed-application.

M.A.A./H-24/KOrder accordingly.