Law: Customs Act, 1969

Section: 25,223

Law: Constitution of Pakistan, 1973

Section: 199

Customs Act (IV of 1969)--Ss. 25 & 223---Constitution of Pakistan (1973), Art. 199---Constitutional petition --- Determination of value of imported goods for the purpose of import , duty---Decision by Central Board of Revenue under S.223 of Customs Act, 1969 for determination of normal value is quasi judicial functions of Customs Officers---Effect--- Petitioners were importers of cinematographic films and the Customs Authorities imposed import duty after inclusion of royalty of the films in the normal value of the films imported---Such imposition of customs duty was imposed under a circular issued by the Central Board of Revenue---Validity---No order or direction could be given to the Central Board of Revenue and its subordinates in view of proviso to S.223 of Customs Act, 1969 so as to interfere with their quasi ­judicial functions---Normal value of the imported goods had to be adjudged by Customs Authorities in terms of S.25 of Customs Act, 1969, and they could not be influenced by any decision made by the Central Board of Revenue---Circular issued by the Central Board of Revenue was without lawful authority and of no legal effect as the same was violative of proviso to S.223 of Customs Act, 1969. Attock Cement Pakistan Ltd. v. Collector of Customs, Collector of Customs and Central Excise, Quetta and 4 others 1999 PTD 1892 and M.A. Rehman v. Federation of Pakistan and others 1998 SCMR 691 ref. JUDGMENT This petition under Article 199 of the Constitution 'of Islamic Republic of Pakistan, 1973 calls in question circular, dated 6th of November, 1998 addressed by Secretary (Valuation), Central Board of Revenue, Government of the Punjab to the Collector of Customs (Preventive), Custom House, Karachi and Collector of Customs (Appraisement), Custom House, Lahore, which is in the following words:-- "I am directed to refer to the Board's letter of even number, dated 3-7-1996 (copy enclosed) and to say that the question whether or not 'royalty' is an integral part of the normal value has been examined by the Board. It is clarified that 'royalty' is an integral part of the value: (i) Subsection (3)(b) of section 25 of the Customs Act, 1969, inter alia, reads: The…

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