Law: Customs Act, 1969

Section: 25,25A(4)

Law: Customs Rules, 2001

Section: 107

Law: Constitution of Pakistan, 1973

Section: 199

Customs Act (IV of 1969)--Ss.25, 25-A(4) [as amended by Finance Act (XVI of 2010)]---Customs Rules, 2001, Rr. 107(a) & 121---Constitution of Pakistan, Art.199---Constitutional petition---Interpretation of S.25-A, Customs Act, 1969---Determination of customs value of imported goods---Valuation advice dated 23-10-2009 issued under S.25-A of Customs Act, 1969, was made applicable by Assessing Authorities to the consignments of goods imported in April, 2010 under the respective goods declaration filed by the importers---By reliance on said advice, the Assessing Authorities rejected the declared valuation of imported goods and adopted the higher valuation---Validity---Section 25-A of the Customs Act, 1969 was amended during the course of hearing of petition---Section 25-A had conferred power on the valuation authority to pre-determine the valuation of imported goods on the principles laid down in S.25 of the Customs Act, 1969---Valuation advice issued under S.25-A of Customs Act, 1969, was meant to last for 90 days or so as contemplated by provisions of S.25 of the Act and R.107 of Customs Rules, 2001---Valuation ruling must ordinarily be required as valid for a period of ninety days from the date of issuance---Section 25-A(4) had provided that a valuation ruling shall be applicable until and unless revised or rescinded by the competent Authority---Interpretation and application of said subsection (4), was that while the valuation ruling would continue to hold the field unless revised or rescinded, any aggrieved importer had the right to approach the concerned Officer after the ninety days period and he would then have give reasons as to why the ruling had not been revised or rescinded---Impugned valuation advice and other valuation advice that could have been issued, would survive and continue to have validity for 90 days from the date of their issuance; and thereafter the valuation authorities were under a duty to justify the value to issue a fresh advice; in other words to give grounds to maintain an existing valuation advice. Sadia Jabbar v. Federation of Pakistan and others C.P. No.2673 of 2009 rel. JUDGMENT UMAR ATA BANDIAL, J.---This order shall dispose…

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