Law: Customs Act, 1969

Section: 32,156(1),25,30,195,219,223,196,187,19

Law: Customs Act, 1969

Section: 32,156(1),25,30,195,219,223,196,187,19

Law: Sales Tax Act, 1990

Section: 34

A. Constitution of Pakistan, 1973 - Article 199 - Writ petition - Maintainability - Petition admitted - Statutory period for filing the revision petition has long expired - Whether petitioner could non-suit only on the ground of maintainability - Held noWe feel that the facts and circumstances of this case would not justify us to dismiss the petition only on grounds of maintainability. Considering that in view of the recovery drive the alternate revisional remedy was hardly efficacious. Also ,at this stage, once the petition has already been admitted if we were to non-suit the petitioner only on grounds of maintainability the petitioner would be left without any remedy since the 30 day statutory period for filing the revision petition under section 196 of the Customs Act has long expired. We accordingly held that the petition is maintainable also because it appears to be a point of first impression which has to be decided as to whether the Customs authorities have any jurisdiction to question into the valuation and scrutinize the description of the goods imported into the EPZ.Cases referred to:S.M. Anwar Sethi v. South British Insurance Co. Ltd. (PLD 1975 Kar. 458); Barkat Ali v. The State (PLD 1973 Kar. 659); Mst. Safia Begum v. Mst. Malkani and another (PLD 1965 Lah. 576); Akbar Ali v. Ehsan Elahi (PLD 1980 Lah. 145); Government of Pakistan v. Moulvi Ahmad Saeed (NLR 1982 Rev. 217); Muhammad Sarwar v. Fazal Rehman (1982 CLC 1286); Sardar Ghulam Nabi Khan v. Azad Government of State of Jammu and Kashmir (1984 CLC 325); Eastern Rice Syndicate v. C.B.R. (PLD 1959 SC Pak. 364); The Collector; Central Excise and Land Customs, Chittagong v. Imdad Ali (1969) SCMR 708) Latif Bors. v. Deputy Collector Customs, Lahore (1992 SCMR 1083) and Mst. Zainab v. Kamal Khan (PLD 1990 SC 1051). B. Customs Act 1969 (N of 1969) - Section 187 - Burden of proof - Burden of proof to make out a prima facie case - Availability of exemption has not been denied or disputed - Whether explanation offered by the petitioner has a quality to make out a prima facie case - Held yesIn the show cause notice under-section 32 the Collector mentioned that it had been reported that such an…