Law:

Section:

Customs Act (IV of 1969)--- ----Ss. 29, 79 & 88(5)---Constitution of Pakistan, Art.199---Constitutional petition---Refund claim after five months of clearance of goods---Importer's plea that value of imported goods declared in Bill of Entry on higher side was due to error of supplier, thus, he had inadvertently paid higher duties than what was actually due from him---Refusal of Customs authorities to accept such claim---Validity---Amendment of Bill of Entry was permissible under S. 88(5) of Customs Act, 1969 before completion of warehousing but not after clearance of goods---Importer, in the present case, had not only removed/cleared goods, but had consumed major portion thereof---Whether imported goods were software or not, was a matter of inquiry and finding of fact---Whether incorrect description of goods given in Bill of Entry was due to importer's inadvertence or mistake of supplier, was a question of fact and matter of record---High Court, in exercise of constitutional jurisdiction, could not decide such questions of fact---Refund claim was hit by provision of S. 29 of Customs Act, 1969---Constitutional petition was dismissed in circumstances. PIDC v. Federation of Pakistan 2003 PTD 2241; Shahtaj Sugar Mills v. Addl. Secretary, Ministry of Finance, Government of Pakistan 2009 SCMR 1421; Ghulam Abbas v. C.B.R. 1994 CLC 1612; Pfizer Lab. v. Federation of Pakistan and others PLD 1998 SC 64; H. Shiekh Nooruddin and Sons Ltd. v. C.B.R. PLD 1989 Kar. 601; Messrs Baba Khan v. Collector of Customs 2000 SCMR 678; 2002 PTD 1122 and Government of Pakistan and others v. Sandoz Pakistan Ltd. 2006 SCMR 1403 rel. H. Shiekh Nooruddin and Sons Ltd. v. C.B.R. PLD 1989 Kar. 601 rel. JUDGMENT IRFAN SAADAT KHAN, J.---These constitutional petitions have been filed against the order passed by the Additional Secretary to the Government of Pakistan, Ministry of Finance dated 12-2-1995. 2. Briefly stated the facts of the case are that the petitioner is a corporation established under the Pakistan Telecommunication Corporation Ordinance, 1991. The petitioner was asked by the Government of Pakistan to provide 500,000 (Five lac) telephone connections across the country under a…

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