Messrs ABDULLAH CORPORATION VS DEPUTY COLLECTOR CUSTOMS and others, 2007 PTD-LAHORE-HIGH-COURT-LAHORE 1211 (2007)

Customs Act (IV of 1969)---

----Ss. 25 & 32---Constitution of Pakistan (1973), Art.199---Constitutional Petition---Untrue statement, error, etc.---Show-cause notice---Constitutional petition was tiled against a show-cause notice under S.32 of Customs Act, 1969, re-opening the assessment of goods imported by petitioner and cleared by him after payment of duties---Goods of the petitioner stood released and all that he was being asked to do, was to answer impugned show-cause notice---No final action against petitioner had been taken by the authorities---Proceedings under the impugned show-cause notice were subject to hearing of the petitioner---All objections by the petitioner were liable to be heard and decided in those proceedings in accordance with law which included the obligation of the authorities to deal with the objections and the law, if same were raised before them---No ground was available at that stage to interfere with the impugned action in exercise of constitutional jurisdiction of High Court.

Messrs Sohrab Global Marketing (Pvt.) Ltd. through Director v. Deputy Collector of Customs Lahore and 4 others 2005 PTD 67; Messrs Punjab Arms Co., Lahore through Proprietor v. Deputy Collector of Customs (Group-IV) Lahore and 4 others 2005 PTD 86 and Messrs S.T.B. International through proprietor v. Collector of Customs Lahore and 5 others 2006 PTD 232 ref.

Mian Abdul Ghaffar for Petitioner.

Muhammad Nawaz Cheema for Respondents.

ORDER

UMAR ATA BANDIAL, J.---This petition is filed against a show-cause notice under section 32 of the Customs Act, 1969, dated 19-12-2006 re-opening the assessment of goods imported by the petitioner and cleared by him after payment of duties. Learned counsel submits that the basis of the impugned show-cause notice is a valuation advice, dated 14-6-2006. He objects to the validity of the said advice on two grounds, namely that at the time of its issuance the respondents did not have authority to issue the same which has been conferred subsequently under the Finance Act, 2006; and that in any event the said advice fails to satisfy the conditions of section 25 of the Customs Act, 1969 in order to validly override the petitioner's declared value.

2. In the mind of the Court the assessment of liability of the imported goods particularly on the question of valuation is regulated strictly by section 25 of the Customs Act, 1969. On this question a declaration of law 'has been given by the Court in several cases including Messrs Sohrab Global Marketing (Pvt.) Ltd. through Director v. Deputy Collector of Customs Lahore and 4 others (2005 PTD 67) Messrs Punjab Aries Co., Lahore through Proprietor v. Deputy Collector of Customs (Group-IV) Lahore and 4 others (2005 PTD 86) and Messrs S.T.P. International through proprietor v. Collector of Customs Lahore and 5 others (2006 PTD 232).

3. Presently, the goods of the petitioner stand released and all that petitioner is being asked to do is to answer the impugned show-cause notice. No final action against the petitioner has yet been taken by the respondents. Also the proceedings under the impugned show-cause notice are subject to hearing the petitioner. All objections by the petitioner are liable to be heard and decided in those proceedings in accordance with law. This includes the obligation of the respondents to deal with the objections and the law mentioned above in this order, if the same are raised before them. Consequently, this Court does not see any ground at this stage to interfere with the impugned action in exercise of its constitutional jurisdiction. Disposed of.

H.B.T./A-62/LPetition dismissed.