2010 PLP 2035 (PTD)
Messrs MUHAMMAD HANIF CHAUHAN — Petitioner Versus FEDERATION OF PAKISTAN, through Secretary, Revenue Division, Islamabad and 4 others — Respondents
| Citation | 2010 PLP 2035 (PTD) |
| Forum / Court | Lahore High Court |
| Bench Members | Irfan Qadir, J |
| Parties | Messrs MUHAMMAD HANIF CHAUHAN — Petitioner Versus FEDERATION OF PAKISTAN, through Secretary, Revenue Division, Islamabad and 4 others — Respondents |
| Primary Law | Customs Act (IV of 1969) |
Q1: What are the key laws and sections cited in 2010 PLP 2035 (PTD)?
This judgment primarily cites: Customs Act (IV of 1969) as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2010 PLP 2035 (PTD)?
The case was heard and decided by the Lahore High Court bench comprising: Irfan Qadir, J.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2010 PLP 2035 (PTD) (Messrs MUHAMMAD HANIF CHAUHAN — Petitioner Versus FEDERATION OF PAKISTAN, through Secretary, Revenue Division, Islamabad and 4 others — Respondents). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Mian Abdul Ghaffar for Petitioner.
- IRFAN QADIR, J.---Learned counsel for the department at the outset has raised preliminary objection to contend that the impugned order has been passed under section 80 and the same is appealable under section 193 of the Customs Act.
- On the last date of hearing, notices were issued to the respondents essentially on the question of the powers of Deputy Director with regard to determination of valuation of goods under section 25-A(1) of the Customs Act. Learned counsel for the department has made considerable effort to defend the impugned order as regards the powers of the Deputy Director to cause valuation of goods but has not been able to point out any provision in this regard.
Headnotes / Summary
S.25-A(1)
Imported goods, valuation of
Powers of Deputy Director, Customs Valuation
Scope
Deputy Director could not determine such valuation. Sultan Mehmood on behalf of Izhar-ul-Haq for Department.
Judgment & Decree
IRFAN QADIR, J.
Learned counsel for the department at the outset has raised preliminary objection to contend that the impugned order has been passed under section 80 and the same is appealable under section 193 of the Customs Act. Learned counsel for the petitioner to the contrary states that the impugned order has been passed under section 81 and the same is not appealable under section 193 of the Customs Act. In support of his contention, learned counsel has placed on record a decision of the Collector (Appeals) wherein it has been so held. The objection of the learned counsel for department is therefore overruled. On the last date of hearing, notices were issued to the respondents essentially on the question of the powers of Deputy Director with regard to determination of valuation of goods under section 25-A(1) of the Customs Act. Learned counsel for the department has made considerable effort to defend the impugned order as regards the powers of the Deputy Director to cause valuation of goods but has not been able to point out any provision in this regard. After hearing the learned counsel for the parties, the instant writ petition is accepted on the same terms on which this court has earlier disposed of Writ Petitions No. 8483 of 2008 and No. 8484 of 2008. S. A. K. /M-422/L Petition accepted: