2007 PLP 2484 (PTD)
Messrs T. N. INTERNATIONAL through Proprietor Versus COLLECTOR OF CUSTOMS (APPRAISEMENT), PORT MUHAMMAD BIN QASIM, KARACHI and 2 others
| Citation | 2007 PLP 2484 (PTD) |
| Forum / Court | Karachi High Court |
| Bench Members | Anwar Zaheer Jamali and Muhammad Athar Saeed, JJ |
| Parties | Messrs T. N. INTERNATIONAL through Proprietor Versus COLLECTOR OF CUSTOMS (APPRAISEMENT), PORT MUHAMMAD BIN QASIM, KARACHI and 2 others |
| Primary Law | Customs Act (IV of 1969) |
Q1: What are the key laws and sections cited in 2007 PLP 2484 (PTD)?
This judgment primarily cites: Customs Act (IV of 1969) as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2007 PLP 2484 (PTD)?
The case was heard and decided by the Karachi High Court bench comprising: Anwar Zaheer Jamali and Muhammad Athar Saeed, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2007 PLP 2484 (PTD) (Messrs T. N. INTERNATIONAL through Proprietor Versus COLLECTOR OF CUSTOMS (APPRAISEMENT), PORT MUHAMMAD BIN QASIM, KARACHI and 2 others). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Ziaul Hassan for Petitioner.
- Raja Muhammad Iqbal for Respondents Nos.1 and 2.
- Sofia Saeed Shah for Respondent No.3.
Headnotes / Summary
S.25
Constitution of Pakistan (1973), Art.199
Constitutional petition
Determination of customs value of goods
Petitioner had assailed action of authorities whereby its consignment had been assessed on the basis of valuation ruling as against declared value
High Court, with consent of parties- disposed of the petition on grounds that upon 'payment of customs duties, sales tax etc. on the imported consignment at the declared value and furnishing of bank guarantee with the authorities for the differential amount as per the value of the consignment assessed by them, disputed consignment of the petitioner would be released by the respondent; that concerned officer of customs would offer proper .opportunity of hearing to the petitioner before determining the final valuation of the goods involved in the imported consignment of the petitioner and that After passing of final order, it would be open to the aggrieved party to follow further remedy under the Customs Act, 1969 if any.
Judgment & Decree
This constitutional petition has been preferred by the proprietor of Messrs T.N. International to assail the action of respondents, whereby the consignment of the petitioner has been assessed at US $ 2063.88 on the basis of Valuation ruling bearing No. 342, dated 20-7-2005, as against the declared value of US$ 1127.94. The submission of the learned counsel for the petitioner is that the course followed by respondents Nos. 1 and 2 in assessing the value of the goods of the petitioner is not warranted by law, i.e. section 25 of the Customs Act, 1969 and further no opportunity of hearing was afforded to the petitioner to rebut the claim of the respondents Nos. 1 and 2 as regards correct valuation of the imported consignment. After hearing the learned counsel for the parties at some length, - with their consent, we dispose of this petition in the following terms:-- (i) Upon payment of customs duties, sales tax etc. on the imported consignment at the .declared value of US$ 1127.94 and furnishing of bank guarantee with the respondent No. 1 for the differential amount as per the value of the consignment assessed by them, i.e. US$ 2063.88, the disputed consignment of the petitioner will be released by the respondents within one week from the date of this order. (b) The concerned respondent/officer of customs will afford proper opportunity of hearing to the petitioner before determining the final valuation of the goods involved in the imported consignment of the petitioner. (c) After passing of final order, it will be open for the aggrieved party to follow further remedy under the Customs Act, 1969, in accordance with law. H.B.T./T-18/K Order accordingly.