D.G. CUSTOMS VALUATION, KARACHI VS TRADE INTERNATIONAL, LAHORE, 2014 PTD-SUPREME-COURT 174 (2013)

(On appeal against the order dated 23-5-2012 passed by Islamabad High Court, Islamabad, in Writ Petitions Nos.2732, 2822, 2879, 2880, 2956, 3432 of 2011 in 99, 370 and 2782 of 2012.)

Customs Act (IV of 1969)---

----Ss. 25A & 25D---Constitution of Pakistan, Art.199---Constitutional petition---Territorial jurisdiction of Islamabad High Court---Scope---Imported consignment of goods arriving at Karachi port for clearance---Customs duty, valuation of---Customs duty valuation ruling issued by concerned officer of Customs at Karachi challenged before the Islamabad High Court by way of a constitutional petition---Islamabad High Court allowed said constitutional petition and extended interim relief to the petitioners in terms that their goods were ordered to be released subject to production of post-dated cheques regarding disputed customs duty---Validity---Perusal of impugned order of IslamabadHigh Court revealed that question of jurisdiction had not at all been attended to by the court---Impugned order was set aside in circumstances and case was remanded to the Islamabad High Court to first decide the question of jurisdiction---Appeal was allowed accordingly.

Raja Muhammad Iqbal, Advocate Supreme Court for Appellants (in all cases).

Shafqat Mehmood Chohan, Advocate Supreme Court for Respondents (in all cases).

Date of hearing: 14th June, 2013.

JUDGMENT

In these nine appeals of identical nature, leave was granted in terms of the order dated 16-4-2013, against the impugned orders dated 23-5-2012, passed in Writ Petitions Nos.2732, 2822, 2879, 2880, 2956, 3432 of 2011 and 99, 370, 2782 of 2012, inter alia, on the following grounds:--

(i)the cases where importers are from Karachi and consignment of goods have also reached at the Karachi port, the Islamabad High Court has no territorial jurisdiction to entertain writ petition relating to any dispute regarding such consignments;

(ii)the procedure adopted by the High Court of Islamabad in disposing of several connected petitions through a sketchy order is unwarranted by law. Moreso when public exchequer is involved in these cases and delay in its recovery is likely to cause serious financial setback to the Government."

2.Today, at the outset of his submissions, Raja Muhammad Iqbal, Advocate Supreme Court for the appellants, has vehemently contended that since all the imported consignments of the respondents had arrived atKarachiSeaPortforclearance,therelevantvaluationruling dated 27-9-2011, impugned before the Islamabad High Court was issued by the appellant No.2 (Director Valuation, Directorate General of Customs Valuation, Custom House) at Karachi, it has been further challenged by the respondents through revision petitions which are pending before the appellant No.1 (Director General, Directorate General of Customs Valuation, at Karachi, therefore, the Islamabad High Court lacks its territorial jurisdiction in entertaining and adjudicating any dispute in this regard.

3.A perusal of the impugned order reveals that the question of jurisdiction has not at all been attended to by the Islamabad High Court, but the Writ Petitions, filed by the respondents, have been finally disposed of by extending interim relief to the respondents in terms that their goods were ordered to be released subject to production of post dated cheques regarding disputed duty.

4.Faced with this situation, learned Advocate Supreme Court for the respondents candidly states that the impugned order of identical nature passed in the connected writ petitions may be set aside and these cases may be remanded to the Islamabad High Court with clear directions to first decide the question of its jurisdiction in such like matters. To this proposal, learned Advocate Supreme Court for the appellants is also in agreement.

5.This being the position, these appeals are allowed. The impugned orders dated 23-5-2012 are accordingly set aside, and these cases are remanded to the Islamabad High Court to first decide the question of its jurisdiction in such like matters.

MWA/D-11/SCAppeal allowed.