2002 PLP 3241 (YLR)
Messrs KHAN & COMPANY through Proprietor‑‑‑Petitioner Versus ASSISTANT COLLECTOR CUSTOMS, DRY PORT, MUGHALPURA, LAHORE and 2 other‑‑‑Respondents
| Citation | 2002 PLP 3241 (YLR) |
| Forum / Court | Lahore |
| Bench Members | Jawwad S. Khawaja, J |
| Parties | Messrs KHAN & COMPANY through Proprietor‑‑‑Petitioner Versus ASSISTANT COLLECTOR CUSTOMS, DRY PORT, MUGHALPURA, LAHORE and 2 other‑‑‑Respondents |
Q1: What are the key laws and sections cited in 2002 PLP 3241 (YLR)?
This judgment primarily cites: statutory provisions as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2002 PLP 3241 (YLR)?
The case was heard and decided by the Lahore bench comprising: Jawwad S. Khawaja, J.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2002 PLP 3241 (YLR) (Messrs KHAN & COMPANY through Proprietor‑‑‑Petitioner Versus ASSISTANT COLLECTOR CUSTOMS, DRY PORT, MUGHALPURA, LAHORE and 2 other‑‑‑Respondents). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Representation
- Mian Abdul Ghaffar for Petitioner.
- Khan Muhammad Virk and Iftikhar Ahmad for Respondents.
Headnotes / Summary
Customs Act (IV of 1969)‑‑‑ ‑‑‑‑Ss.25 & 25‑A‑‑‑Constitution of Pakistan (1973), Art. 199‑‑‑Constitutional petition‑‑ Maintainability ‑‑‑Difference between declared value land enhanced value as assessed by Customs Department‑‑‑Such matter entailing factual inquiry could property, be adjudicated by, competent functionary of Customs Department‑‑‑High Court disposed of the Constitutional petition with observations that Customs Department itself would initiate proceedings for proper adjudication of the issue raised by petitioner, and in the meanwhile, the consignment imported by petitioner would be released on payment of Customs duty and other levies on declared value thereof subject to petitioner furnishing a Bank guarantee to the satisfaction of Collector of Customs to secure the payment of disputed amount.
Judgment & Decree
Customs Act (IV of 1969)‑‑‑ ‑‑‑‑Ss.25 & 25‑A‑‑‑Constitution of Pakistan (1973), Art. 199‑‑‑Constitutional petition‑‑ Maintainability ‑‑‑Difference between declared value land enhanced value as assessed by Customs Department‑‑‑Such matter entailing factual inquiry could property, be adjudicated by, competent functionary of Customs Department‑‑‑High Court disposed of the Constitutional petition with observations that Customs Department itself would initiate proceedings for proper adjudication of the issue raised by petitioner, and in the meanwhile, the consignment imported by petitioner would be released on payment of Customs duty and other levies on declared value thereof subject to petitioner furnishing a Bank guarantee to the satisfaction of Collector of Customs to secure the payment of disputed amount. Mian Abdul Ghaffar for Petitioner. Khan Muhammad Virk and Iftikhar Ahmad for Respondents. Learned counsel for the respondent Department contends that in view of the difference between the declared value and the enhanced value as assessed by the Customs Department the matter entails factual inquiry which should properly be adjudicated by a competent functionary of the Customs Department.
2. In this view of the matter, the Customs Department itself shall initiate the procedure for proper adjudication of the issue raised by the petitioner: In the meanwhile, however, the consignment imported by the petitioner should be released on payment of Customs Duty and other levies on the declared value subject to the petitioner furnishing a bank guarantee to the satisfaction of the Collector of Customs to secure the payment of the disputed amount.
3. This petition is disposed of in the above terms. S.A.K./K‑112/L Petition accepted.