SOBIA SOHAIL JAFRANI VS COLLECTOR OF CUSTOMS, KARACHI, 2008 PTD-KARACHI-HIGH-COURT-SINDH 1284 (2008)

Customs-Act (IV of 1969)---

----Ss. 25 & 196---Constitution of Pakistan (1973), Art.199---Constitutional petition---Determination of customs value of goods---Petitioner had submitted that facts of all the petitions were different only to the extent that the goods were released by the Valuation Department of the Customs Authority, but thereafter again notices were issued on the ground that the assessment had not been made properly and additional duty was demanded and that neither there was any provision of additional duty in law nor criteria for determination, to fix additional duty was provided---Counsel for parties consented that matters could be sent to the department for determination of the value in terms of S.25 of the Customs Act, 1969 and not in accordance with any price determined by any alleged ruling---Constitutional petitions were disposed of accordingly.

Ali Bin Adam Jafri for Petitioner.

Raja Muhammad Iqbal for the Respondent along with Aqeel Ahmed Abbasi for Respondent.

ORDER

Both the learned counsel submit that the order, which has been passed in the C.P. No.D-360/2007 along with other connected petitions can be followed and these matters (C.Ps.Nos.D-873, 874, 875, 876, 877 and 878 of 2007) can be disposed of. Mr. Raja Muhammad Iqbal, added that there is some difference in respect to fixation valuation as well slightly the facts and petitioners can be given opportunity to be heard.

Mr. Ali Bin Adam Jafri, learned counsel for the petitioners, has disputed above and submits that. facts of all the petitions are different only to the extent that the goods were released by the Valuation Department of the Custom Authority, but thereafter again notices were issued on the ground that the assessment has not been made properly, therefore, additional duty was demanded. He further submits that neither there is any provision of additional duty nor criteria for determination for custom to fix additional duty.

Mr. Raja Muhammad Iqbal, learned counsel for the respondent, submits that Custom Department has power to demand additional duty after final determination. Anyhow both the learned counsel submit that keeping in view the criteria as provided in the order passed in above referred C.Ps. No. D-360 of 2007 and others, these matters may also be sent to the respondent for determination of the prices in terms of section 25 of the Customs Act and not in accordance with any price determined by any alleged ruling etc. Order accordingly, the process is to be done preferably within a period of two months time with the further observation that the post-dated cheques towards the alleged demand of additional duty submitted by the petitioners will not be encashed by the Customs department until final determination of the duty in the terms of this order.

All these petitions are disposed of in above terms.

H.B.T./S-20/KOrder accordingly.