PTD 2005

2005 PLP 102 (PTD)

Messrs MAHBOOB ENTERPRISES, KARACHI though Partner, Mahboob Ali Versus FEDERATION OF PAKISTAN through Additional Secretary, Ministry of Finance, Islamabad and 3 others

Jurisdiction / Court
Karachi High Court
Decided Date
Constitutional Petition No.363 of 1991, decided on 21st September, 2004.
Honorable Judges
Sabihuddin Ahmed and Khilji Arif Hussain, JJ
Case Reference Summary (AEO Optimized)
Citation 2005 PLP 102 (PTD)
Forum / Court Karachi High Court
Bench Members Sabihuddin Ahmed and Khilji Arif Hussain, JJ
Parties Messrs MAHBOOB ENTERPRISES, KARACHI though Partner, Mahboob Ali Versus FEDERATION OF PAKISTAN through Additional Secretary, Ministry of Finance, Islamabad and 3 others
Primary Law Customs Act (IV of 1969)
💡 Quick Legal QA & Summary / سوال و جواب خلاصہ
Q1: What are the key laws and sections cited in 2005 PLP 102 (PTD)?

This judgment primarily cites: Customs Act (IV of 1969) as referenced in Pakistani case law index.

Q2: Which judicial bench decided the case 2005 PLP 102 (PTD)?

The case was heard and decided by the Karachi High Court bench comprising: Sabihuddin Ahmed and Khilji Arif Hussain, JJ.

Q3: What is the official citation format for this judgment on Pakistan Law Portal?

Cite this legal precedent as: 2005 PLP 102 (PTD) (Messrs MAHBOOB ENTERPRISES, KARACHI though Partner, Mahboob Ali Versus FEDERATION OF PAKISTAN through Additional Secretary, Ministry of Finance, Islamabad and 3 others). Read the full summary and cross-referenced laws free on Pakistan Law Portal.

Laws Cited

Customs Act (IV of 1969)

Representation

  • Khalid Jawed Khan for Petitioner.
  • Sajjad Ali Shah, Standing Counsel for Respondent No. 1.
  • Raja Muhammad Iqbal for Respondent No.2.

Headnotes / Summary

S.25

Constitution of Pakistan (1973), Art. 199

Constitutional petition

Making of valuation of price of imported marble slabs-- Valuation of price of marble slabs imported by petitioner was made without taking into consideration the letter received by Collector of Customs (Valuation) from Commercial Consular Pakistan's Embassy of the country- of Export

Said letter which' substantially supported petitioner's contention, was not taken into consideration

Validity-- Failure to refer to such information rendered order arbitrary

Neither Standing Counsel nor counsel for Controller of Customs (Valuation) were able to refer any law where contrary view seemed to have been taken

Matter was remanded to Competent Authority for fresh assessment in accordance with law. Mohsin Tea Stores v. Federation of Pakistan 1999 CLC 753 ref.

Judgment & Decree

S.25

Constitution of Pakistan (1973), Art. 199

Constitutional petition

Making of valuation of price of imported marble slabs-- Valuation of price of marble slabs imported by petitioner was made without taking into consideration the letter received by Collector of Customs (Valuation) from Commercial Consular Pakistan's Embassy of the country- of Export

Said letter which' substantially supported petitioner's contention, was not taken into consideration

Validity-- Failure to refer to such information rendered order arbitrary

Neither Standing Counsel nor counsel for Controller of Customs (Valuation) were able to refer any law where contrary view seemed to have been taken

Matter was remanded to Competent Authority for fresh assessment in accordance with law. Mohsin Tea Stores v. Federation of Pakistan 1999 CLC 753 ref. Khalid Jawed Khan for Petitioner. Sajjad Ali Shah, Standing Counsel for Respondent No.

1. Raja Muhammad Iqbal for Respondent No.2. Admittedly valuation of the price of marble slabs imported by the petitioner was made without taking into consideration the letter received by the respondent No.2 from the Commercial Consular Pakistan's Embassy, to Italy to response to respondent's own query. Nevertheless the aforesaid letter, which substantially supported the petitioner's contention, was not taken into consideration. Learned counsel has relied upon an earlier judgment of a Division Bench of this Court in Mohsin Tea Stores v. Federation of Pakistan (1999 CLC 753), wherein it was held that failure to refer to such information rendered the order arbitrary. Neither learned Standing Counsel nor Mr. Raja Muhammad Iqbal were able to refer to any judgment where a contrary view seems to have been taken and the former conceded that the matter be remanded to the competent authority for fresh assessment in accordance with law. Let such assessment be made within three months. The petition with the above observations stands disposed of. H.B.T./M-136/K Case remanded.