Law: Customs Act, 1969

Section: 25

Customs Act (IV of 1969)---S.25---Constitution of Pakistan (1973), Art.199---Constitutional petition---Provisional assessment of duty---Petitioner was aggrieved by provisional assessment of duty on the subject consignment---Final assessment had not been done---Advice contained in letter issued by Controller of Customs Valuation, was nothing but an advice, which had no binding effect and final assessment was yet to be made--­Constitutional petition filed by petitioner was disposed of in the terms that while making final assessment, Collector of Customs Appraisement Department would consider evidence available and said letter could not be taken as conclusive evidence for valuation---Final assessment in terms of S.25 of Customs Act, 1969 could be made after providing opportunity to petitioner to place material in support of his case. ORDER Heard the learned counsel for the parties. The petitioner is aggrieved by the provisional assessment of duty on the subject consignment on the basis of…

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