Law: Customs Act, 1969

Section: 81

Law: Customs Rules, 2001

Section: 125

(a) Customs Act (IV of 1969)-----S. 81---Customs Rules, 2001, R. 125---Constitution of Pakistan, Art.199---Constitutional petition---"Declared value" and "value under the Valuation Rulings"---Distinction---Provisional determination of liability---Non-release of consignment by the Customs Authorities---Provisional release of goods---Scope---Customs Authorities refused to assess imported goods on the basis of declared value and petitioners sought clearance of goods---Validity---Difference between the "declared value" and "value under the Valuation Rulings" had to be secured by way of bank guarantee to the satisfaction of the Collector concerned---Purpose of such provision was not only to protect the revenue of the State but also to provide smooth flow of trade---Importer had right for provisional release of his goods if the value of the imported goods being valued was disputed. (b) Customs Act (IV of 1969)--- ---S. 25---Value of imported and exported goods, determination of---Scope---Customs Authorities were bound to assess the imported goods and if authorities were not agreeable to the declared value, then they were required to follow certain procedure and only after following said procedure, they could proceed to assess the value of goods---Provisions of Customs Act, 1969 were "subject to the Customs Rules, 2001". (c) Customs Act (IV of 1969)--- ---Ss. 25-A & 25---Power to determine customs value---Scope---Collector as well as Director of Customs Valuation had power to determine the customs value of any goods or category of goods after following the method laid down in S. 25 of Customs Act, 1969 or whichever was applicable---Customs Rules, 2001 were applicable to S.25-A of the Customs Act, 1969. ORDER SHEZADA MAZHAR, J.---Through this single order, I intend to dispose of Writ Petition No.31010 of 2013 and Writ Petition No.31013 of 2013 as in both these petition common questions of law and facts are involved. 2. Through the present writ petition, the petitioners have challenged the non-release of their consignments by the respondents/ Customs Authorities under section 81 of the Customs Act, 1969. 3. In Writ Petition No.31010 of 2013, the petitioner has…

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