Law: Customs Act, 1969

Section: 199

(a) Customs Act (IV of 1969)--S. 199--Constitution of Pakistan (1973), Art.199--Import of goods--Importer opting for summary adjudication as to the appraisal of imported goods--Apart from Chemical Examiner's test report the case proceeded on `physical examination' of the goods which lay within the power of appropriate officers of Customs Department--`Physical examination' of goods being a pure question of fact, High Court could not go into factual enquiry under its constitutional jurisdiction--No allegation as to the jurisdictional defect having been made, constitutional petition merely against question of fact was incompetent. (b) Customs Act (IV of 1969)-- ---S. 199--Constitution of Pakistan (1973), Art.199--Import of goods--Test report by Chemical Examiner--Refusal to summon Chemical Examiner by revisional authority being in proper exercise of its jurisdiction could not be interfered with, in constitutional jurisdiction of High Court. ORDER The petitioners imported a consignment of emery powder No.(i) 000, (ii) 0, (iii) 90, and (iv) 120 valued at Rs.43,580 from Holland against Import Licence NOS.A-365388 and A-365197, dated 4-9-1981 and 4-10-1981. The respondent No.l accepted emery powder No.000 and 60 as emery powder and classified emery powder Nos.90 and 120 as emery grain, and imposed a fine of Rs.21,790 which was paid under protest and goods were cleared on 10-5-1982. Subsequently, on the petitioners' request the samples were taken and sent to Chemical Laboratory on 11-5-1982 and such reports dated 24-5-1982 were received by the Customs. Since the petitioners had opted for summary adjudication the matter was heard by respondent No.l, who passed an order dated 4-1-1983, holding the emery powder Nos.90 and 120 as emery grain and not powder. The order for penalty was thus maintained. The said order in appeal, before Collector of Customs Appraisement (Appeals) arid Central Board of Revenue in Revision was maintained. The petitioners have now filed the above Petition under Article 199 of the Constitution of Pakistan, 1973, challenging the aforesaid three orders. Mr. A.H. Shah, learned counsel for the petitioners, in support of the petition, submits that the…

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