| Citation(s) |
|---|
| 2019 SLG 1457 2019 SLD 1457 2019 PTD 1308 (2019) 120 TAX 231 |
Sindh High Court
Constitution Petitions Nos. D-5410, D-5267, D-5268 and D-7015 of 2018, decision Dated: 26-01-2019, hearing Date : 13-12-2018
AQEEL AHMED ABBASI, JUSTICE ZULFIQAR AHMAD KHAN, JUSTICE
Kashif Nazeer and Obaidullah Nadeem for Petitioners. Dr. Shah Nawaz along with Muhammad Asim Awan, Deputy Collector, MCC Appraisement (West) Karachi for
Respondents. Ms. Lubna Pervaiz, D.A.G. for
Respondents. Qazi Umair Ali for Proposed Intervenor (in
Constitution Petitions Nos. D-5410, D-5267, D-5268 and D-7015 of 2018, decision Dated: 26-01-2019, hearing Date : 13-12-2018
AQEEL AHMED ABBASI, JUSTICE ZULFIQAR AHMAD KHAN, JUSTICE
Kashif Nazeer and Obaidullah Nadeem for Petitioners. Dr. Shah Nawaz along with Muhammad Asim Awan, Deputy Collector, MCC Appraisement (West) Karachi for
Respondents. Ms. Lubna Pervaiz, D.A.G. for
Respondents. Qazi Umair Ali for Proposed Intervenor (in
MESSRS GLOBAL TRADE LINK AND OTHERS
VS
FEDERATION OF PAKISTAN THROUGH SECRETARY REVENUE DIVISION MINISTRY OF FINANCE AND OTHERS
Law: Customs Act, 1969
Section: 25A,25-B,25-C,32,79
Law: Takeover of Imported Goods Rules, 2002
Section: R.1(3)
(a) Customs Act (IV of 1969)- -S. 25-C-Power to takeover imported goods- Principle- Section 25-C of Customs Act, 1969 cannot be used to takeover goods of an honest importer by accepting higher price of goods-Object of S. 25-C of Customs Act, 1969 is to curb tendency of under-invoicing by a dishonest importer. (b) Customs Act (IV of 1969)- -Ss. 25-A & 25-B-Constitution of Pakistan, Art. 18-Right to trade and business-Power to takeover imported goods-Scope-Provision of Art. 18 of the Constitution protects Fundamental Right of doing business-Importer is not to be penalized or deprived of his goods under S. 25-C of Customs Act, 1969 when he has not committed under-invoicing and is merely seeking clearance of his goods at actual transactional value as per law in particular at values so determined by customs authorities through valuation rulings under S. 25-A of Customs Act, 1969-Process of takeover of goods of importers under S. 25-C of Customs Act, 1969 can only set in motion after having first determined goods' actual transactional value and only where under-invoicing is found, such harsh act is permissible otherwise, it would lead to abuse of S. 25-C of Customs Act, 1969. (c) Customs Act (IV of 1969)- -Ss. 25-A, 25-C, 32 & 79-Takeover of Imported Goods Rules, 2002, R. 1(3)- Valuation Ruling No. 863 of 2016 dated 02-08-2016- Notification SRO No. 487(I)/2003 dated 97-06-2003-Bids for takeover imported goods-Customs authorities, duty of-Petitioners were private importers of products of a trading entity operating in Pakistan and were aggrieved of orders passed by customs authorities putting their imported products on hold-Customs authorities alleged that trading entity offered petitioners a buyout at lucrative price of said products as it claimed that said goods were undervalued-Validity-Valuation Ruling No. 863 of 2016 dated 02-08-2016 under S. 25-A of Customs Act, 1969 was already in field which only came into being after following methodology provided under S. 25 of Customs Act, 1969-When any importer had declared value of his consignments in accordance with Valuation Ruling No. 863 of 2016 dated 02-08-2016 then to allege that importer had committed…
Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492