Law: Customs Act, 1969

Section: 19A,25,25A,25D,194A(1)(e)

Law: Constitution of Pakistan, 1973

Section: 199

Customs Act (IV of 1969)--- ----Ss. 19-A, 25, 25-A, 25-D & 194-A(1)(e)---Constitution of Pakistan, Art.199---Constitutional petition---Maintainability---Determination of customs value of imported goods---Impugned valuation advice, having been affirmed in review by Director General Valuation, petitioner had filed constitutional petition---Validity---Right of appeal was provided to the petitioner under S.194-A(1)(e) of Customs Act, 1969---On the claimed date of knowledge/receipt of impugned order an alternate remedy of appeal was available to the petitioner and impugned order was within the limitation period for availing said remedy---Petition having failed to avail said alternate remedy of appeal, constitutional petition was not maintainable---Contention of counsellor the petitioner that provisions of S.19-A of Customs Act, 1969, were outside the purview of the scrutiny that could be undertaken by Director General in exercise of his review jurisdiction under S.25-D of the Customs Act, 1969 was repelled as said point about S. 19-A Customs Act, 1969 was neither the sole nor the operative ground of, impugned order---Objection regarding the type and level of market inquiry and the types of imported goods that were allegedly subject to a valuation advice, were not made out from the terms of the relevant statutory provisions in S.25 of the Customs Act, 1969---Valuation advice must be based on the price/value of similar goods in the market and indeed the wholesale price of imported goods, was closer to their import value, rather than their retail price in the market---Valuation advice was not confined to one import, but to contemporaneous import which could not be issued for each import that was made---Constitutional petition was dismissed. ORDER UMAR ATA BANDIAL, J.---The goods of the petitioner company imported vide GD No.2646 dated 12-12-2008 were assessed to duty and taxes on the basis of valuation advice dated 18-10-2008. The petitioner challenged that valuation before this Court in Writ Petition No.18083 of 2008 which was disposed of vide order dated 22-12-2008 directing departmental, determination of petitioner's objection. Pursuant to the Court's said order…

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