Law:

Section:

Customs Act (IV of 1969)-------Ss. 25 & 25-B---Constitution of Pakistan (1973), Art. 185(3)--­Disagreement by party on valuation and assessment made by Customs Authorities---Effect---Valuation of imported goods for purpose of levy of customs duty and taxation---Importer initially declared value of goods per piece, thereafter he filed Ex-Bond Bills of Entry---Customs Authorities were to assess goods at the declared price but subsequently petitioner disagreed and thus, there was disagreement---Importer (petitioner) while referring to valuation of imported goods contended that advice of Customs Authorities fixing the value on specified date was not a notification and being merely an advice was not binding and on that basis, value could not be fixed---Petitioner's further contention was that in absence of any memorandum issued validly as required by law, Customs Authorities should have resorted to S.5; Customs Act, 1969 and fixed the value after furnishing material which they had obtained after investigation as alleged in the advice---No such material was shown in spite of the fact that petitioner had complained of discrimination---Leave to appeal was granted to consider contentions raised by petitioner. Messrs Eastern Rice Syndicate v. Central Board of Revenue and ­others PL1959 SC (Pak.) 364; Messrs Ltif Brothers v. Deputy Collector, Customs, Lahore and others 1992 SCIVIR 11183 and PussccHardare Cot v. The Government of Pakistan and others PLD 1989,Kar. 621 rel. ORDER SALEEM AKHTAR, J.---The petitioner seeks leave to appeal against the order of the learned Judges of the Division Bench of the High Court, whereby its Constitution Petition filed against the Customs authorities was dismissed in limine. 2. On 27-2-1990 the petitioner had imported 693 Electra Brand Refrigerators. On 6-3-1990 they were ex-bonded and the petitioner declared the value at US$ 232 per piece. Thereafter, on 22-3-1990 the petitioner filed Ex-Bond Bills of Entry and the Customs authorities were to assess the goods at the declared price, but the petitioner seems to have disagreed and on 14-2-1991 applied to the Collector of Customs that similar goods had been released at the price assessed…

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