SHAFIQUE & COMPANY through Proprietor VS ASSISTANT COLLECTOR, CUSTOMS, 2008 PTD-LAHORE-HIGH-COURT-LAHORE 1481 (2002)

Customs Act (IV of 1969)---

----S. 25---Constitution of Pakistan (1973), Art.199---Constitutional petition---Determination of customs value of goods---Enhancement of the valuation of imported consignment---Counsel for department had contended that there were no legal basis for the enhancement of the valuation of the imported consignment without proper contravention case followed by adjudication proceedings after notice to the petitioner/ importer and that that importer was a contributory in the case, as he had voluntarily made payment of higher value assessed by the Department without protest---Validity---Even if it was conceded that importer had m 'de payment voluntarily, he could, at any time, assert his right to be assessed in accordance with legal requirements---Any mistaken belief as to the amount payable would not preclude importer from asserting such le -al right---Constitutional petition was allowed in circumstances.

Muhammad Shan Gull for Petitioner.

A. Karim Malik for Respondents.

Sardar Manzoor Ahmed, Deputy Superintendent Customs, Samrial.

ORDER

JAWWAD S. KHAWAJA, J.---Learned counsel for the respondent-department has very fairly stated that there was no legal basis for the enhancement of the valuation of the imported consignment without a proper contravention case followed by adjudication proceedings after notice to the petitioner.

2. Learned counsel for the Department, however, states that the petitioner was a contributory in the whole matter. This assertion is made on the ground that the payment of the enhanced amount of fiscal levies on the basis of the higher value assessed by the Customs Department was made voluntarily and without protest. This contention does not have much force because the petitioner is entitled to all remedies under law. Even if it is, for a moment, conceded that he made payment voluntarily, he can, at any time, assert his right to be assessed in accordance with legal requirements. Any mistaken belief as to the amount payable will not preclude the petitioner from asserting such legal right.

3. In this view of the matter, this petition is allowed.

H.B.T./S-43/LPetition allowed.