Law: Customs Act, 1969

Section: 25

Customs Act (IV of 1969)---S.25-A---Constitution of Pakistan (1973), Art. 199---Constitutional petition---Power to take over the imported goods---Appropriate Officer, for the purpose of S.25-A, Customs Act, 1969 to order the take over of imported goods is Additional Collector of Customs and he is the only officer in the hierarchy of Customs Officials who could pass an order under. S.25-A of the Customs Act, 1969---Customs Authorities, in the present case, had not stated in their comments that any order was passed by the Additional Collector of Customs but the sole reliance had been placed on the notice issued by the Assistant Collector of Customs--­Validity---Notice in question was without jurisdiction and consequently, the entire proceedings, in the absence of any order by the appropriate officer, were without jurisdiction which were declared to be inoperative, null and void by the High Court---Importer yeas entitled to get the imported goods cleared in terms of S.25(1) of the Customs Act, 1969 on payment of Customs duty and taxes assessed by the Customs Officials at the declared value only and Customs Authorities were directed accordingly. JUDGMENT MUHAMMAD MUJEEBULLAH SIDDIQUI, J.----Succinctly stated the relevant facts giving rise to this petition are that, the petitioners imported two consignments from Russia comprising Secondary Cold Rolled Steel Sheets in Coils and Bundles at the declared market value of US $ 270 per metric- ton for CRC Steel Sheets and Coils. The vessel carrying the consignments arrived at Karachi Port on 7-7-2003 and on the same date IGM was allotted being No. 1075 of 2003. On arrival of consignments the petitioners filed bill of entry for bond and the necessary formalities were completed on the same day, after examination of the consignment. Group-V of the Respondent No.1 processed two bills of entry and provisionally assessed the same under section 81 of the Customs Act on the declared value but enhanced 1% bond charges in respect of CRC coils to the tune of US $ 300 P.M.T. Port charges were accumulating and therefore, the petitioner finding no other alternative placed the consignment in the Custom Bonded Warehouse. According to the…

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