2008 PTD 1481 (PLP)
Messrs SHAFIQUE & COMPANY through Proprietor Versus ASSISTANT COLLECTOR, CUSTOMS and 2 others
| Citation | 2008 PTD 1481 (PLP) |
| Forum / Court | Lahore High Court |
| Bench Members | Jawwad S. Khawaja, J |
| Parties | Messrs SHAFIQUE & COMPANY through Proprietor Versus ASSISTANT COLLECTOR, CUSTOMS and 2 others |
| Primary Law | Customs Act (IV of 1969) |
Q1: What are the key laws and sections cited in 2008 PTD 1481 (PLP)?
This judgment primarily cites: Customs Act (IV of 1969) as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2008 PTD 1481 (PLP)?
The case was heard and decided by the Lahore High Court 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: 2008 PTD 1481 (PLP) (Messrs SHAFIQUE & COMPANY through Proprietor Versus ASSISTANT COLLECTOR, CUSTOMS and 2 others). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Muhammad Shan Gull for Petitioner.
- A. Karim Malik for Respondents.
- 2. Learned counsel for the Department, however, states that the petitioner was a contributory in the whole matter. This assertion is made on the ground that the payment of the enhanced amount of fiscal levies on the basis of the higher value assessed by the Customs Department was made voluntarily and without protest. This contention does not have much force because the petitioner is entitled to all remedies under law. Even if it is, for a moment, conceded that he made payment voluntarily, he can, at any time, assert his right to be assessed in accordance with legal requirements. Any mistaken belief as to the amount payable will not preclude the petitioner from asserting such legal right.
Headnotes / Summary
S. 25
Constitution of Pakistan (1973), Art.199
Constitutional petition
Determination of customs value of goods
Enhancement of the valuation of imported consignment
Counsel for department had contended that there were no legal basis for the enhancement of the valuation of the imported consignment without proper contravention case followed by adjudication proceedings after notice to the petitioner/ importer and that that importer was a contributory in the case, as he had voluntarily made payment of higher value assessed by the Department without protest
Even if it was conceded that importer had m 'de payment voluntarily, he could, at any time, assert his right to be assessed in accordance with legal requirements
Any mistaken belief as to the amount payable would not preclude importer from asserting such le -al right
Constitutional petition was allowed in circumstances. Sardar Manzoor Ahmed, Deputy Superintendent Customs, Samrial.
Judgment & Decree
JAWWAD S. KHAWAJA, J.
Learned counsel for the respondent-department has very fairly stated that there was no legal basis for the enhancement of the valuation of the imported consignment without a proper contravention case followed by adjudication proceedings after notice to the petitioner.
2. Learned counsel for the Department, however, states that the petitioner was a contributory in the whole matter. This assertion is made on the ground that the payment of the enhanced amount of fiscal levies on the basis of the higher value assessed by the Customs Department was made voluntarily and without protest. This contention does not have much force because the petitioner is entitled to all remedies under law. Even if it is, for a moment, conceded that he made payment voluntarily, he can, at any time, assert his right to be assessed in accordance with legal requirements. Any mistaken belief as to the amount payable will not preclude the petitioner from asserting such legal right.
3. In this view of the matter, this petition is allowed. H.B.T./S-43/L Petition allowed.