Law: Customs Act, 1969

Section: 25(a),25D

Law: Constitution of Pakistan, 1973

Section: 199

Customs Act (IV of 1969)--- ----S. 25-D---Constitution of Pakistan, Art. 199---Constitutional petition---Maintainability---Clearance of goods---Delay in assessment---Factual controversy---Petitioner imported goods in question which were cleared after provisional assessment---Petitioner was aggrieved of delay in finalizing assessment of goods in question---Validity---Petitioner could have filed review petition against valuation ruling as per S. 25-D of Customs Act, 1969 which he did not avail and filed Constitutional petition---Petitioner could not accuse authorities of any delay in finalizing the issue---Authorities provided by the petitioner opportunity of hearing and petitioner himself submitted cheques as guarantee---Petitioner had knowledge of reservations of authorities on his declared value---High Court, under constitutional jurisdiction could not sit as a Court of inquiry to determine factual controversy---No admitted facts and figures were available before High Court about actual valuation of the consignment and value declared by petitioner---High Court, in circumstances, could not determine the actual value---Interference was declined by High Court---Constitutional petition was dismissed in circumstances. Messrs S.Fazal Elahi and Sons v. Deputy Collector 2007 PTD 2119; Messrs Crescent Art Fabric v. Assistant Collector Customs 2011 PTD 2851; Messrs Farooq Woolen Mill v. Collector of Customs 2004 PTD 795; SUS-Motors v. Federation of Pakistan 2011 PTD 235 and Messrs Toyo International v. Federation Pakistan 2008 PTD 1494 ref. THIS JUDGMENT DELIVERED BY: SHAUKAT AZIZ SIDDIQUI, JUSTICE:---.--- Petitioner has invoked the constitutional jurisdiction of this court under Article 199 of the Constitution of Islamic Republic of Pakistan, 1973 whereby he has challenged letter dated 27.4.2012, issued by the respondent No.4; further praying that the respondents Nos.3 and 4 be directed to return the security of the petitioner. 2. The relevant facts are that the petitioner is private limited company engaged in manufacturing/assembling 70-CC motorcycles and Rickshaws. That the petitioner imported 12x consignment of raw material etc. from China and on arrival of said…

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