| Citation(s) |
|---|
| 2025 SLG 4942 2025 SLD 4942 = 2025 SHC 2410 |
Constitutional Petition No. D – 4244 of 2025/Constitutional Petition No. D – 4243 of 2025
MUHAMMAD JAFFER RAZA, J/Present: Mr. Justice Adnan Iqbal Chaudhry Mr. Justice Muhammad Jaffer
Mr. Muhammad Rafi Kamboh, Advocate for the Petitioners. Sardar Zafar Hussain, Advocate for
Respondent No.2. Date of hearing : 19.09.2025. Date of order : 19.09.2025.
(M/s. ASA International v/s Federation of Pakistan & others) /(M/s. Munir Brothers v/s Federation of Pakistan & others)
Law: Customs Act, 1969
Section: 25D, 81, 193, 194-A
✅ SUMMARY OF THE JUDGMENT
The Court had earlier asked the Petitioners to explain why their petitions should not be dismissed under the principles laid down in Wasim Radio and Shamim Ahmed regarding Valuation Rulings under the Customs Act, 1969.
The Petitioners argued that those cases involved pending review petitions under Section 25D and appeals under Section 194-A, whereas in their case no review or Tribunal appeal is pending, because they did not challenge any Valuation Ruling. Their appeals are only against the assessment orders, pending under Section 193 before the Collector (Appeals). They also contended that the Valuation Rulings relied upon by customs do not apply to their imported goods.