| Citation(s) |
|---|
| 2005 SLG 494 2005 SLD 494 2005 PTD 122 |
Sindh High Court
Constitutional Petition No.D-129 of 1995, decision dated: 29-09-2004
SABIHUDDIN AHMED, JUSTICE KHILJI ARIF HUSSAIN, JUSTICE
Abdul Wajid Wyne for Petitioner. Nadeem Azhar, Dy. A.G. for
Respondent No. 1. Haider Iqbal Wahniwal for
Respondent No. 2. Raja M. Iqbal for
Respondent No. 3.
Constitutional Petition No.D-129 of 1995, decision dated: 29-09-2004
SABIHUDDIN AHMED, JUSTICE KHILJI ARIF HUSSAIN, JUSTICE
Abdul Wajid Wyne for Petitioner. Nadeem Azhar, Dy. A.G. for
Respondent No. 1. Haider Iqbal Wahniwal for
Respondent No. 2. Raja M. Iqbal for
Respondent No. 3.
IMPERIAL COMMERCIAL AGENCIES, KARACHI
VS
GOVERNMENT OF PAKISTAN THROUGH CHAIRMAN CENTRAL BOARD OF REVENUE, ISLAMABAD AND 2 OTHERS
Law: Customs Act, 1969
Section: 25
Customs Act (IV of 1969)--Ss. 25 & 30---Constitution of Pakistan (1973), Art. 199--Constitutional petition---Assessment of Customs duty---Grievance of petitioner was that the Customs Authorities had not assessed value of imported goods on the basis of value operating at the time of import, but had assessed on the basis of value operating three years earlier--Under provisions of Ss. 25 & 30 of Customs Act, 1969 assessment was to be made on the price prevailing on the date of import---Assessment made on the basis of value prevailing three years prior to date of import appeared to be arbitrary---Case was remanded to Collector of Customs (Appraisement) who would make assessment in accordance with law within specified period. ORDER The petitioner's grievance appears to be that while assessing customs duty under section 25 of the Customs Act, the- respondents, instead of determining the value of the imported goods, had-not assessed the same on the basis of the value…
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