Law: Customs Act, 1969

Section: 25

Customs Act (IV of 1969)--S. 25 --- Notification No.207(K.E)89, dated 25-11-1989 --- Constitution of Pakistan (1973), Art.199 --- Value of goods imported by petitioner---Fixation of-- Authority having fixed valuation of goods imported by petitioner, same Was termed to be arbitrary and challenged --- Authority was unable to produce material on basis of which representation of petitioner was rejected --- High Court, in the interest of expeditious disposal of matter, directed Collector of Customs (Valuation) to examine afresh representation of petitioner after providing him adequate opportunity of being heard and also allowing him to inspect material on basis of which valuation in question had been ascertained. ORDER This petition under Article 199 of the Constitution of Islamic Republic of Pakistan challenges the valuation of blank video cassettes E-180 imported from Hong Kong by the Collector of Customs, Lahore, in pursuance of Notification No.207(KE)89, dated 25-11-19089, issued by the Controller of Customs (Valuation). 2. Relying on Phassco Hardware Co. v. The Government of Pakistan (P L D 1989 Kar. 621). Mr. Zaheer Ahmad Khan argued that the Central Board of Revenue has fixed the valuation of the blank video cassettes imported by the petitioner from Hong Kong arbitrarily, inasmuch as the imported value of the cassettes in terms of section 25 of the Customs Act, 1969, is US$ 1.35 per piece, whereas it has been assessed US $ 2.10. He further argued that there is no nexus with the notification and the actual import value. Consequently, the petitioner made a representation against the impugned valuation vide application dated 4-7­1990 before the Central Board of Revenue requesting therein to provide him with the evidence/reasons on the basis of which the impugned valuation has been fixed, but no action was taken in regard thereto. No written statement has been filed by respondents to the writ petition. However, in the report filed by the Assistant Collector of Customs (Valuation), Lahore, it is stated that the ratio laid down in Phassco Hardware…

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