Law: Customs Act, 1969

Section: 25

(a) Constitution of Pakistan (1973)----Art.199--Constitutional jurisdiction-Scope--Where law provides a remedy by appeal or revision to another Tribunal fully competent to give any relief, any indulgence to the contrary by the High Court is bound to produce a sense of distrust in statutory Tribunals. Tariq Transport Company v. The Sargodha-Bhera Bus Service, Sargodha PLD 1958 SC (Pak.) 437; Haji Mojakkir Ali v. Regional Transport Authority PLD 1967 Dacca 6 and Raja Habib Ahmad Khan v. The Income-tax Officer, Hazara Circle, Abbottabad 1972 SCMR 631 ref. (b) Constitution of Pakistan (1973)-- ---Art.199--Constitutional jurisdiction--Scope--Rule that when there is an adequate alternate remedy the High Court will not interfere under Art.199 is only a rule of discretion and not a rule of law--High Court can issue a writ, although an adequate alternate remedy exists, where there is patent want of jurisdiction, or where a statutory functionary, and moreso, a fiscal authority, acts in a partial, unjust or oppressive manner. Eruch Manekji and others v. Income-tax Officer, Central Circle III, Karachi 1979 PTD 461 and- Husein Sugar Mills Ltd., Karachi v. The Islamic Republic of Pakistan and another 1981 PTD 169 ref. (c) Customs Act (Iv of 1969)--S. 25--Constitution of Pakistan (1973), Art.199--Allegation of under invoicing-­Petitioner was served with a show-cause notice--Held, it was a case where the petitioner should have exhausted all the remedies to challenge the impugned notice before invoking the Constitutional petition. ORDER QAISER AHMAD HAMIDI, J.--The facts which constitute the background of this petition filed under Article 199 of the Constitution of Islamic Republic of Pakistan, 1973, are that the petitioner which is a proprietary concern imported automotive spare parts, and sought release thereof at the declared value of Rs.5,86,804. The bill of entry was processed under "assessment first system". The petitioner paid duty/taxes, but before the release of consignments and information was received in Customs House that it was a case of under-invoicing. The declared value was checked with other invoices available on record and it transpired that there was…

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