Law:

Section:

Customs Act, 1969 (IV of 1969)-- ----S. 201--Constitution of Pakistan, 1973, Art. 185--Question of price of goods--Determination--Constitutional jurisdiction--Held: Steps taken by the respondents for the completion of necessary formalities were not refuted--Petitioners were informed that since the case was registered against unknown persons, after affixation of notice u/S. 201 of the Customs Act, 1969 and in absence of any claim goods were disposed in favour of CSD and further showed its willingness to refund the sale proceed to petitioners--Question of price of goods--Initially determined tentatively seizing officer which cannot be considered as final--Even otherwise question of fixation of price being question of fact cannot be determined by High Court in exercise of Constitutional jurisdiction--Customs authorities who are vested with powers to assess the actual value of the goods for the purpose of custom duty--In the absence of evidence contrary--Value of customs authorities to be accepted--Sale proceeds be handed over to petitioners who would be at liberty to approach civil Court for redressal of their grievance--Petition disposal of. [P. 136] A & B 1992 SCMR 2135; PLD 1970 SC 98; AIR 1981 SC 1473; PLD 1979 SC 835; 1984 SCMR 334; PLD 1963 SC 382; PLD 1976 SC 208; 1986 SCMR 962; PLD 1968 SC 1; 1990 SCMR 1513; 1986 SCMR 1994; PLD 1991 SC 1055; PLD 1976 SC 258 & PLD 1991 SC 729 ref. Judgment Javed Iqbal, J.--This petition for leave to appeal is directed against the judgment dated 12.12.2005 whereby the Constitutional petition preferred on behalf of petitioner has been dismissed. 2. Precisely stated the facts of the case as enumerated in the judgment impugned are to the effect that "the petitioners claim to have been in possession of assorted watches, which were taken into custody by Customs Mobile Squad, Quetta vide seizure Case No. 179-Cus/Seiz/MS-II, dated 11th December, 2004, allegedly being carried in a bus, intercepted in the way from Quetta to Taftan at 7.00 p.m. near Hazar Ganji Park; on thorough checking, wrist watches were recovered from the specially designed cavities, valuing Rs. 10,22,000/-. It was stated that no body had claimed the…

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