KING TRADERS VS DEPUTY COLLECTOR OF CUSTOMS, 2008 PTD-LAHORE-HIGH-COURT-LAHORE 1551 (2000)

Customs Act (IV of 1969)---

----Ss. 25 & 33---Constitution of Pakistan (1973), Art.199---Constitutional Petition---Determination of customs value of goods---Short levy of duties---Refund of amount---Once the assessed duty and charges had been paid and it was subsequently found that the duty had been short levied, Customs Authority should have followed the minimum requirement of the principles of natural justice i.e. issuance of notice to the importer---Same had not been done in the case---Importer, in circumstances, should file an application for refund of the amount in dispute---Such an application, should be decided without delay and strictly in accordance with law.

Messrs Khyber Electric Lamps v. Assistant Collector Customs and 2 others 1996 CLC 1365 ref.

Mian Abdul Ghaffar for Petitioner.

Khan Muhammad for Respondent.

Date of hearing: 15th September, 2000.

JUDGMENT

MALIK MUHAMMAD QAYYUM, J.---According to the learned counsel for the petitioner, the petitioner had imported certain quantity of suit drinks on which the duty and charges were assessed which were duly paid by the petitioner. However, when it imported a fresh consignment, the petitioner was asked to pay Rs.3,15,973 on account of short levy on the first consignment. The petitioner paid the aforesaid amount. He has, however, through this petition seeking a direction to the respondents to refund the aforesaid amount.

2. The learned counsel for the petitioner has relied on Messrs Khyber Electric Lamps v. Assistant Collector Customs and 2 others (1996 CLC 1365) to contend that without granting any opportunity of the petitioner of being heard and without issuing any notice, it could not have been held that the duty was short-levied.

3. This contention of the learned counsel is unexceptionable. Once the assessed duty and charges had been paid and if it is subsequently found that the duty had been short-levied, the respondents should have followed the minimum requirement of the principle of natural justice i.e. Issuance of notice to the petitioner. However, the same has not been done. In the circumstances of the case, the petitioner should file an application for refund of the amount in dispute. Such an application, if filed, shall be decided without any delay and strictly in accordance with law.

Disposed of accordingly with no orders as to costs.

H.B.T./K-17/LOrder accordingly.