DEPUTY CONTROLLER OF CUSTOMS VALUATION VS ABDUL SHAKOOR ISMAIL KALOODI, 2009 PTD-SUPREME-COURT 676 (2008)

(On appeal from the judgment, dated 22-2-1994 passed by High Court of Sindh, Karachi in C.P. Nos. D-446/94 and D-520/94).

Customs Act (IV of 1969)---

----S. 25---Constitution of Pakistan (1973), Art.185(3)---Determination of price of imported consignment---Grievance of Customs Department was with regard to the observation of the High Court that value of 400 metric tons of the consignment, bills of entry in respect of which were filed were to be determined as per the price quoted by a company in the Prevailing Price Report in pursuance of the valuation of Imported Goods Rules, 1990---Both the department and importers feeling aggrieved and dissatisfied with the pronouncement of the High Court assailed the same by way of two petitions for leave to appeal---Said petitions were dismissed inadvertently and by oversight---Order of dismissal of two petitions, was recalled and office was directed to refix the petitions for re-hearing whenever a Bench was available.

Muhammad Sharif, Advocate Supreme Court (Absent) and Suleman Habibullah, Advocate-on-Record for Petitioners.

Nemo for respondents.

ORDER

SAIYED SAEED ASHHAD, J.---The above two petitions for leave to appeal are connected with C.P.L.A. No. 860-K/2004. All the three petitions had assailed the judgment of Sindh High Court, dated 27-8-2004 in C.P. No. D-446/ 1999 and D-520 of 1994. Both the petitions were disposed of by the impugned judgment. In C.P. No.D-520 of 1994 Sindh High Court had accepted the contention of the respondents who were petitioners before Sindh High Court that the price of the imported consignment as per S.R.O. 212(K/E/91), dated 14-7-1991 would not be applicable as the bills of entry for ex-bonding of the imported consignment were filed prior to the issuance of the above Notification, dated 14-7-1991. However, in C.P. No. D-446/ 1994 a part of the consignment of 645 metric tons in respect of which bills of entry were filed on 31-7-1991 was allowed to be covered by Notification, dated 14-7-1991 for determination of the price of the imported consignment notwithstanding the fact that the said notification was issued on 14-7-1991 but was published in the official Gazette on 5th August, 1991. This pronouncement of Sindh High Court was against its observations that a notification becomes effective only when it is published in the official Gazette. The said notification could not have been pressed into service as the bills of entry in respect of part of imported consignment were submitted on 31-7-1991 which was the effective date for determina tion of the price to be considered for valuing the imported consignment.

2. The grievance of the Deputy Collector of Customs is with regard to the observations of Sindh High Court that the value of 400 metric tons of the consignment, bills of entry in respect of which were filed on 8-4-1991 would be determined as per the price quoted by Messrs Cotecna in the Prevailing Price Report in pursuance of the valuation of Imported Goods Rules, 1990.

3. Both the Deputy Collector of Customs and Messrs Abdul Shakoor Ismail Kaloodi feeling aggrieved and dissatisfied with the pronouncement of the Sindh High Court assailed the same by way of two C.P.L.As. On 10-11-2005 these C.P.L.As. inadvertently and by oversight were dismissed along with C.P.L.A. No.860-K/2004 though the contention of Mr. A.S.K., Ghouri required consideration.

4. Accordingly, the order of dismissal of the two C.P.L.As. announced on 10-11-2000 is recalled and office is directed to re-fix the petitions for hearing whenever a Bench is available at Karachi.

H.B.T./D-5/SCOrder accordingly.