Law: Customs Act, 1969

Section: 25(b),First Schedule,Second Schedule

Law: Customs Act, 1969

Section: 25(b),First Schedule,Second Schedule

Law: Constitution of Pakistan, 1973

Section: 199

(a) Customs Act (IV of 1969)-------S. 25(b), Scheds. First & Second---Constitution of Pakistan (1973), Art. 199---Constitutional petition---Notification No.S.R.O: KE/98, dated 14-2-1998---Fixation of value for import and export---Goods were imported by the petitioner---Value of the goods specified in First and Second Scheds. of the Customs Act, 1969 was fixed by the Customs Authorities on the basis of notification issued by the Central Board of Revenue---Such valuation was challenged on the ground that value of the goods would be price prevailing in the country of origin and that the valuation determined by the Authorities was arbitrary and unreasonable---Held, under S.25(b), Customs Act, 1969, the Central Board of Revenue had statutory right of fixing the value of goods specified in the First and Second Scheds. of the Customs Act, 1969 by notification at such rates as it might deem fit and where such rates were fixed, they were taken into account for the purpose of calculating the value of imported and exported goods for the purpose. (b) Constitution of Pakistan (1973)--- ----Art. 199---Customs Act (IV of 1969), S.25(b)---Constitutional jurisdiction--­Factual controversy---Fixation of price of such goods being a question, which needed factual inquiry could not be adjudicated in Constitutional jurisdiction by the High Court. Messrs Latif Brothers v. Deputy Collector Customs, Lahore 1992 SCMR 1083 and Messrs A.G.E. Electric Co. v. Government of Pakistan and another 1994 CLC 420 ref. (c) Customs Act (IV of 1969)-- ----S. 25(b)---Notification No.S.R.O. KE/98, dated 14-2-1998---Presumption was in favour of the notification being valid, unless proved otherwise---Fixation of value of goods imported and exported---Notification for fixation of rate of various goods under S.25(b), Customs Act, 1969, was issued before opening of Letter of Credit---Validity---While importing goods and dealing with foreign exporters, importer should have kept in consideration the valuation already notified by the Authority---If the importer opted to proceed with the import on a different price, he could not possibly grumble at his own act nor after importing the goods he would be…

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