2006 PLP 1635 (PTD)
Messrs HOME LIFE through Proprietor Versus DIRECTOR-GENERAL OF CUSTOMS VALUATION AND PCA, DIRECTORATE OF CUSTOMS VALUATION OF PPA, KARACHI and 2 others
| Citation | 2006 PLP 1635 (PTD) |
| Forum / Court | Karachi High Court |
| Bench Members | Sabihuddin Ahmed, C. J. and Nadeem Azhar Siddiqui, J |
| Parties | Messrs HOME LIFE through Proprietor Versus DIRECTOR-GENERAL OF CUSTOMS VALUATION AND PCA, DIRECTORATE OF CUSTOMS VALUATION OF PPA, KARACHI and 2 others |
| Primary Law | Customs Act (IV of 1969) |
Q1: What are the key laws and sections cited in 2006 PLP 1635 (PTD)?
This judgment primarily cites: Customs Act (IV of 1969) as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2006 PLP 1635 (PTD)?
The case was heard and decided by the Karachi High Court bench comprising: Sabihuddin Ahmed, C. J. and Nadeem Azhar Siddiqui, J.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2006 PLP 1635 (PTD) (Messrs HOME LIFE through Proprietor Versus DIRECTOR-GENERAL OF CUSTOMS VALUATION AND PCA, DIRECTORATE OF CUSTOMS VALUATION OF PPA, KARACHI and 2 others). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Shafqat Mehmood Chohan for Petitioner.
- Raja Muhammad Iqbal for Respondents.
Headnotes / Summary
S. 25
Constitution of Pakistan (1973), Art. 199
Constitutional petition
Valuation of imported goods
Advice of the trade body of the line of imported goods, could be kept into consideration, but determination of value of imported goods was to be made in accordance with the clear parameters laid down in S.25 of the Customs Act, 1969.
Judgment & Decree
It is contended that the Valuation Authorities are not bound to evaluate the imported goods on the basis of the advice from Pakistan Sanitary Merchants and Manufacturers Association but are required to independently apply their minds for the purposes of determining transaction value of the goods. Learned counsel for the respondents agrees to the extent that the advice of the Association is not binding upon the Valuation Authority. For the foregoing reasons, we would by consent allow these petitions to the extent that the matters are remanded to the Valuation Authority who may take into consideration the advice of the Association, but will determine the transaction value of the goods in accordance with the clear parameters laid down in section 25 of the Customs Act. The petitions stand disposed of. We expect the exercise to be completed within one month from the receipt of this order. M.B.A./H-12/K Order accordingly.