Law: Customs Act, 1969

Section: 2(s),15,16,3A,18,25A,32

Customs Act (IV of 1969)--Ss.3A 25A-SRO No.486(I)/2007, dated: 09-06-2007-Directorate General of Intelligence and Investigation-Power to determine the customs value-Jurisdiction-Scope-Petitioner imported two consignments of pistachios with shell (Iran origin) via land route in respect whereof Goods Declaration Forms were filled in for customs clearance-Unit value of the consignments was declared by the petitioner as 1.00 US$ per kg and it was assessed by the Appraising Officer as 1.32 US$ per kg on the basis whereof leviable customs duty and tax were paid by the petitioner-Directorate of Intelligence and Investigation Customs, before release of consignments, seized the consignments for alleged contravention of Ss.2(s), 15, 16, 18 32 of Customs Act, 1969-Validity-Officers of Directorate of Intelligence and Investigation Customs, in pursuance of Notification SRO No.486(I)/2007 dated: 09-06-2007, could intercept the goods which were liable to confiscation due to mis-declaration of description of goods or mis-declaration in respect of quality and quantity of the goods resulting in loss of revenue but they could not intercept the goods due to non-application or wrong application of a Valuation Ruling as it was not within their domain and jurisdiction-Constitutional petition was accepted and the seizure report was declared to be void and of no legal effect. Saadat Khan v. Federation of Pakistan 2014 PTD 1615; Shahzad Ahmed Corporation v. Federation of Pakistan 2005 PTD 23 and Civil Appeal No.20 of 2015 ref. ORDER NAEEM AKHTAR AFGHAN, JUSTICE:---.--- In the instant constitution petition, the petitioner has claimed the following relief: “It is, therefore, prayed of this Hon’ble Court that the instant petition be allowed, and i Declare that the impugned Seizure-cum-Contravention Report No. V-Seize/DCI/QA/57/2021 and No.V-Seiz/DCI/QA/58/2021, as well as the seizures pursuant to which the same have been issued, by the Respondent No. 3 and its officers are unlawful illegal, mala fide and without any lawful jurisdiction. ii Declare that the impugned Valuation Report No. 1031 of 2017 dated 02.02.2017 is unlawful, illegal and ultra vires the Customs Act, 1969, and the Customs…

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