Law: Customs Act, 1969

Section: 25,25A,25I

Law: Constitution of Pakistan, 1973

Section: 199

Customs Act (IV of 1969)--Ss. 25, 25A & 25-I---Constitution of Pakistan (1973), Art.199---Constitutional petition---Determination of customs value of goods---Third reappraisal of goods by customs department and following a valuation ruling which was set aside by High Court---High Court recorded its displeasure and made observations on the issue and cancelled the appraisement order on the basis of valuation ruling with remarks that department was allowed to reappraise the same in strict compliance of law and procedure provided in S.25, Customs Act, 1969. ORDER KHAWAJA FAROOQ SAEED, J.---Brief facts leading institution of the present writ petition are that petitioner is engaged in the business of import of Hardware goods. He imported a consignment of Steel Files of different sizes from Indonesia on the basis of pro forma invoice, dated 28-10-2007. On arrival of the consignment at Dry Port, Lahore, petitioner filed G.D. (goods declaration) on 29-1-2008 claiming assessment on the basis of transaction value in terms of section 25(1) of the Customs Act, 1969. The respondents after examination of the goods sent the samples to Pakistan Standards and Quality Control Authority (PSQCA Laboratory) on 3-3-2008. The samples on analysis by the said laboratory were reported to be Cutting Tool Steel (High Carbon) on the basis of which the goods were assessed value thereof was enhanced to U.S$ 18831.00 against the declared value of U.S$ 9048.50 and assessment was finalized on 26-3-2008 by respondents Nos. 1 and 2. 2. However, the consignment was not released and under the garb of a market inquiry the same was re-assessed on 28-3-2008 at U.S$ 44,597.00. The petitioner un-willingly accepted the new assessed value but the consignment was again not released. It was re-appraised for the third time on the basis of certain evidence which statedly have no relevance to the goods imported by the petitioner. The value now fixed is U.S$ 1,38,123.00. The petitioner objected to the same and made a request for provisional release of the goods on the basis of second assessment and subject to furnishing of post dated cheque covering the differential between second and third value of…

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