Law: Customs Act 1969

Section:

Law: Constitution of Pakistan, 1973

Section:

    Customs Act (IV of 1969)--- ---Sched.---Constitution  of  Pakistan  (1973), Art.199---Customs duty---Petitioner imported Ball-point pens and Refills---Petitioner filed bill of entry for release of consignment but declared value was not accepted by Customs Department which called upon petitioner to pay a certain sum as amount of difference in prices-- Demand was reduced in appeal after comparing the market price of ball-points of same country and origin---Petitioner, aggrieved of order passed in appeal filed revision which was dismissed---Order was passed by Appellate Authority after applying its mind to facts of the case---I-"1 , by comparison of price of imported ball-points with prices of ball-points of other brand, both haying same country of origin, no principle of law was violated---Original demand having been reduced by Appellate Authority, High Court, would not sit as a Court of appeal in writ jurisdiction for assailing value of ball-points in question. Constitution of Pakistan (1973)-- ---Art. 199---Constitutional jurisdiction---High Court cannot sit as a Court of appeal in Constitutional jurisdiction. Khalid Jamil and S.H. Rim, for Petitioner. Muhammad Akram Zuberi for Respondents. Date of heraing: 8th June, 1989.   JUDGMENT AJMAL MIAN, CJ.--This petition is directed against the orders dated nil, dated 25-6-1984 and dated 25-3-1985 passed by respondents Nos.3, 2 and 1 respectively. Brief facts leading to the filing of above petition are that the petitioner imported `Ball-point pens and Refills IGM No.1293/6-6-83, Index No.6-6-1983, Index No.82/7-6-83 per `Silver Star'. The petitioner filed Bill of Entry for the release of the above consignment. The declared value was not accepted by the Customs Department. The petitioner was called upon to pay a sum of Rs.71,806 as the amount of difference in the customs duty etc. on account of difference in the prices. The petitioner contested the above demand before respondent No.3, who by his impugned order bearing No.VIB/153/83 dated nil reduced the above amount to Rs.27,525 after comparing to market price of the Ball-points of the same country of origin namely, Itally and…