Law: Customs Act, 1969

Section: 196,FirstSched.,

Law: Constitution of Pakistan, 1973

Section: 185(3),199

(a) Customs Act (IV of 1969)---S. 196, First Sched., PCT Hdg. 44.07---Constitution of Pakistan (1973), Arts. 199 & 185(3)---Non-availing of alternate remedy of appeal/revision by respondent---Competency to maintain Constitutional petition---Leave to appeal was granted to consider: whether Constitutional petition was not maintainable, in that, respondent had alternate remedy by way of appeal/revision under S.196, Customs Act, 1969 and had not exhausted that remedy; whether evaluation/ classification of imported goods was sole domain of Authorities and functionaries under Customs Act, 1969 and High Court could not substitute its findings by its own findings; whether petition in High Court raised only questions of fact for determination of which actual physical examination of huge logs of wood was necessary; whether decision on question of fact, without any evidence lawfully taken or without any physical examination, was beyond jurisdiction of P.C.T. High Court; and whether High Court had misconceived provisions of Hdg. 44.07 and had also failed to appreciate explanatory notes attached to it while passing impugned order. (b) Customs Act (IV of 1969)--- ----S. 196---Constitution of Pakistan (1973), Art. 199---Constitutional petition in presence of alternate remedy---Maintainability---Where alternate remedy was only illusory in nature, existence of such remedy was no bar to maintainability of Constitutional petition---No useful purpose would have been served if respondent had availed remedy of appeal or revision when highest body i.e. Central Board of Revenue had already expressed its opinion against respondent. Messrs Delite House Ltd. v: Assistant Collector, Customs 1988 CLC 5; Gulistan Textile Mills i,td. v. Pakistan 1983 CLC 1474 and Messrs Usmania Glass Sheet Factory Limited, Chittagong v. Sales Tax Officer, Chittagong PLD 1971 SC 205 ref. (c) Customs Act (IV of 1969)--- ----First Sched.---Constitution of Pakistan (1973), Art. 199---P.C.T. Heading--­Classification of goods was not always pure question of fact and same being mixed question of fact and law, High Court was possessed of jurisdiction to adjudicate upon such question in Constitutional…

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