Law: Customs Act, 1969

Section: 25

Customs Act (IV of 1969)--S.25-B---S.R.O. 610(I)/1988, dated 30-6-1988---Constitution of Pakistan (1973), Art.199--- Constitutional petition---Vires of S.25-B Customs Act, 1969 and S.R.O. 610(I)/1988, dated 30-6-1988--Provisions contained in S.25-B, Customs Act, 1969 and S.R.O. 610(I)/1988, dated 30-6-1988 and the valuation made thereunder were valid and legal--­Constitutional petition was dismissed. Collector of Customs v. New Electronics (Pvt.) Ltd. PLD 1994 SC 363; Messrs Madina Traders v. The Federation of Pakistan 1999 SCMR 95 and Tajuddin Trading Company v. Controller of Customs Valuation and others in Constitutional Petition No. D-1748 of 1992 fol. ORDER Through this petition, it is, inter alia, prayed that S.R.O. 610(I)/88, dated 30-6-1988 be declared as illegal, void and without lawful authority: At the outset, Mr. Sajjad Ali Shah, learned Standing Counsel stated that the Supreme Court had declared the provision contained in section 25-B of Customs Act, aforementioned S.R.O. and the valuation made in pursuance thereof valid and legal. In support of his contention he referred us to the case of Collector of Customs v. New Electronics (Pvt.) Ltd. reported in PLD 1994 SC 363 and the case of Messrs Madina Traders v. The Federation of Pakistan, reported in 1999 SCMR 95. He submitted that following the ratio in the above cited case of Collector of Customs, a Division Bench of this Court…

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