2007 PLP 2432 (PTD)
Messrs N. J. AUTO INDUSTRIES (PVT.) LTD. through Director Versus COLLECTOR OF CUSTOMS, APPRAISEMENT CUSTOMS HOUSE, KARACHI and 5 others
| Citation | 2007 PLP 2432 (PTD) |
| Forum / Court | Karachi High Court |
| Bench Members | Muhammad Athar Saeed and Mrs. Qaiser Iqbal, JJ |
| Parties | Messrs N. J. AUTO INDUSTRIES (PVT.) LTD. through Director Versus COLLECTOR OF CUSTOMS, APPRAISEMENT CUSTOMS HOUSE, KARACHI and 5 others |
| Primary Law | Customs Act (IV of 1969) |
Q1: What are the key laws and sections cited in 2007 PLP 2432 (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 2432 (PTD)?
The case was heard and decided by the Karachi High Court bench comprising: Muhammad Athar Saeed and Mrs. Qaiser Iqbal, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2007 PLP 2432 (PTD) (Messrs N. J. AUTO INDUSTRIES (PVT.) LTD. through Director Versus COLLECTOR OF CUSTOMS, APPRAISEMENT CUSTOMS HOUSE, KARACHI and 5 others). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Hafeez Saeed Akhtar for Petitioner.
- Raja Muhammad Iqbal for Respondents.
Headnotes / Summary
S. 25
Constitution of Pakistan (1973), Art.199
Constitutional petition
Determination of customs vales of goods
Petitioner in his constitutional petition had assailed the assailed the action of authorities whereby consignment of the petitioner was assesse against declared value
Petition was disposed of with the consent of parties to the effect that upon payment of customs duties, sales tax etc., imported consignment at the declared value and furnishing of bank guarantees/post-dated cheques with the authorities far the differential amount as per the value of the consignment assessed by them, the disputed consignment of the petitioner, would be released by the respondent; and that the concerned officer of customs would afford 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 the passing of final order; it would be open to the aggrieved party to follow further remedy under the Customs Act, 1969 in accordance with law.
Judgment & Decree
This constitutional petition has been preferred by Messrs N.J. Auto Industries Private Limited to assail the action of respondents, whereby the consignment of the petitioner is intended to be assessed at US 13 per piece as against the declared value of US 75 per piece. The submission of the learned counsel for the petitioner is that the course followed by respondents Nos. 1 and 2 to 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 respondent Nos. 1 and 2 as regards correct valuation of the imported consignment. After hearing learned counsel for the parties at some length with their consent. We dispose of this petition in the following terms:-- (a) Upon payment of Customs duties Sales Tax etc., on the imported consignment at the declared value of US 3.75 per piece and furnishing of back guarantee/post-dated cheques with the respondent No. 1 for the differential amount as per alia value pf the consignment assessed by them, the disputed consignment of the petitioner will be released by the respondents within one week from the date of this order. (b) The concerned respondents/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 open for the aggrieved party to follow further remedy under the Customs Act, 1969; in accordance with law. H.B.T./N-40/K Order accordingly.