1988 PLP 1173 (CLC)
Messrs VIDEO MASTER‑‑Petitioner Versus THE DEPUTY COLLECTOR OF CUSTOMS
| Citation | 1988 PLP 1173 (CLC) |
| Forum / Court | Karachi |
| Bench Members | Tanzil‑ur‑Rehman and Muhammad Mazhar Ali, JJ |
| Parties | Messrs VIDEO MASTER‑‑Petitioner Versus THE DEPUTY COLLECTOR OF CUSTOMS |
| Primary Law | Customs Act (IV of 1969)‑‑ |
Q1: What are the key laws and sections cited in 1988 PLP 1173 (CLC)?
This judgment primarily cites: Customs Act (IV of 1969)‑‑ as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 1988 PLP 1173 (CLC)?
The case was heard and decided by the Karachi bench comprising: Tanzil‑ur‑Rehman and Muhammad Mazhar Ali, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 1988 PLP 1173 (CLC) (Messrs VIDEO MASTER‑‑Petitioner Versus THE DEPUTY COLLECTOR OF CUSTOMS). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Abdul Satter Silat for Petitioner.
- Zaheeruddin Khan for Respondents.
- Date of hearing: 2nd July, 1987.
Headnotes / Summary
‑Ss. 18 & 25‑‑ Constitution of Pakistan (1973), Art.199‑‑constitutional petition against valuation by Customs authorities‑ Maintainability of‑‑Valuation of Custom duty in fact being an advice from subordinate to higher authority in same department for passing necessary order and there being no provision in Customs Act for affording an opportunity to importer of goods at valuation stage, constitutional petition against such order of Deputy Controller of Customs Valuation, held, was premature‑‑Importer, however, had a right of appeal before Controller of Customs Valuation against order of Deputy Controller.
Judgment & Decree
Constitutional Petition No.467 of 1987, decided on 2nd July, 1987. ‑Ss. 18 & 25‑‑ Constitution of Pakistan (1973), Art.199‑‑constitutional petition against valuation by Customs authorities‑ Maintainability of‑‑Valuation of Custom duty in fact being an advice from subordinate to higher authority in same department for passing necessary order and there being no provision in Customs Act for affording an opportunity to importer of goods at valuation stage, constitutional petition against such order of Deputy Controller of Customs Valuation, held, was premature‑‑Importer, however, had a right of appeal before Controller of Customs Valuation against order of Deputy Controller. Abdul Satter Silat for Petitioner. Zaheeruddin Khan for Respondents. Date of hearing: 2nd July, 1987. TANZILUR RAHMAN, J.‑‑It is submitted by the petitioner's counsel that the petitioner was not heard by the Deputy Controller of Customs valuation, who has passed the impugned order dated 4‑4‑1987. He, however, conceded that there is no provision in the Customs Act for affording an opportunity at the valuation stage. Valuation is, in fact, an advice from a subordinate to the higher A authority in the same department for passion necessary orders. In this case, no order has been passed as yet. The petition is, therefore, premature. However, he has a right to appeal before the Controller of Customs valuation. In fact such a Notification has been produced by the petitioner's counsel himself. The petition is, therefore, dismissed in limine. Let it be clarified that this order will not preclude or affect the right of the petitioner to file appeal/revision as provided in the Statute.
2. In view of the dismissal of the petition this application has become infructuous and is dismissed as such. H . B . T . / V‑8 / K Petition dismissed.