AL-MUGHNI TRADING CO. through Proprietor VS DEPUTY COLLECTOR OF CUSTOMS, LAHORE, 2005 PTD-LAHORE-HIGH-COURT-LAHORE 2201 (2005)

Customs Act (IV of 1969)---

----S. 25---Constitution of Pakistan (1973), Art.199---Constitutional petition---Valuation advice---Reliance upon the valuation advice simpliciter was not a vailed basis for assessment of imported goods within the framework of S.25 of the Customs Act, 1969---Impugned assessment, in the present case, was based on material that was not contemplated by law---High Court declared the said assessment to be without lawful authority---Department was however at liberty to re-asses the imported goods of the petitioner in accordance with law, in particular the provisions of S.25 of the Act or any other provision applicable to the facts of the case.

Messrs Sohrab Global Marketing (Pvt.) Ltd. v. Deputy Collector of Customs Lahore and others 2005 PTD 67 ref.

Mian Abdul Ghaffar for Petitioner.

Safraz Ahmad Cheema for Respondents.

Date of hearing: 18th July, 2005.

JUDGMENT

Learned counsel for the petitioner submits that the valuation advice, dated 31-7-2004 issued by the Controller of Customs valuation has been made the basis for rejecting the declared value of the petitioner's imported goods. He submits that reliance on such valuation advice is not contemplated by law unless the same is notified in the official Gazette. Learned counsel for the respondents, on the other hand, submits that the impugned assessment, dated 2-12-2004 adopted the course provided under section 25(6) of the Customs Act, 1969, on the basis of transactional valuation of similar goods. The impugned assessment order gives a different impression. Para. 3 thereof makes it abundantly clear that the assessment in question is based upon aforesaid valuation advice, dated 31-7-2004. Pursuant to law laid down by this Court in case of Messrs Sohrab Global Marketing (Pvt.) Ltd. v. Deputy Collector of Customs Lahore and others (2005 PTD 67). Reliance upon the valuation advice simplicitor is not a valid basis of assessment of the value of imported goods within the framework of section 25 of the Customs Act, 1969. Learned counsel for the respondents does not dispute the position in law and is so far as assessment is concerned, he is not in a position to controvert that the impugned order places reliance solely upon the valuation advice and not value of similar goods under section 25(6) of the said Act.

2. In view of the foregoing, the impugned assessment is based on material that is not contemplated by law. It is accordingly declared to be without lawful authority. However, the respondents are at liberty to re-asses the imported goods of the petitioner in accordance with law, in particular the provisions of section 25 of the Customs Act, 1969 or any other provision applicable to the said procedure. The writ petition is accordingly allowed without any order as to costs.

M.B.A./A-530/LPetition allowed.