Law: Customs Act, 1969

Section: 32

(a) Constitution of Pakistan (1973)----Art. 199---Constitutional petition---Alternate remedy, non-availing of---Effect---Where impugned action or order of public functionary was illegal, mala fide, without jurisdiction and void ab initio, then recourse to alterative remedies available under a statute would not be compulsory and aggrieved party could approach High Court directly. Fecto Cement Limited v. The Collector of Customs Appraisement and another 1994 MLD 1136 rel. (b) Customs Act (IV of 1969)--Ss. 32 & 81---Issuance of notice under S.32 of-Customs Act, 1969 after expiry of period provided under S.81 thereof for finalizing provisional assessment of duty---Validity---Imported goods, if did not conform to description of goods mentioned in Letter of Credit, IGM and Bill of Entry, then before expiry of such period, such notice ought to be issued to importer to explain discrepancy---On failure of Customs Authorities to take any such action, provisional assessment would attain finality after expiry of period of 270 days, which would confer right on importer to get imported goods cleared on value/price declared by him. Messrs Abdul Aziz Ayoob v. Assistant Collector of Customs and 3 others PLD 1990 Kar. 378 rel. JUDGMENT SAIYED SAEED ASHHAD, C.J.---In this Constitutional petition the petitioners have sought the following reliefs:-- (a) Declare the assessment of extra fine quality of graphite flakes at FF1785 P.M.I. and assessment at the rate of pounds 980 per metric ton as illegal, without jurisdiction and of no legal effect. (b) Declare the decision of the Deputy Collector applying ITP of U.K. to the goods originated from Madagascar as illegal without jurisdiction and of no legal effect. (c) Direct the respondent to value the goods in accordance with law and release the bank guarantee illegally help up by the respondents and/or refund the amount in case the bank guarantee has been encashed by the respondents. (d) Declare the demand of the Assistant Collector/respondent seeking to encash the bank guarantee as illegal, without jurisdiction and of no legal effect. (e) Permanently restrain the respondents and/or their servants, employees, agents and persons from…

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