Law: Customs Act, 1969

Section: 25,33

Law: Constitution of Pakistan, 1973

Section: 199

Customs Act (IV of 1969)--- ----Ss. 25 & 33---Constitution of Pakistan (1973), Art.199---Constitutional Petition---Determination of customs value of goods---Short levy of duties---Refund of amount---Once the assessed duty and charges had been paid and it was subsequently found that the duty had been short levied, Customs Authority should have followed the minimum requirement of the principles of natural justice i.e. issuance of notice to the importer---Same had not been done in the case---Importer, in circumstances, should file an application for refund of the amount in dispute---Such an application, should be decided without delay and strictly in accordance with law. Messrs Khyber Electric Lamps v. Assistant Collector Customs and 2 others 1996 CLC 1365 ref. THIS JUDGMENT DELIVERED BY: MALIK MUHAMMAD QAYYUM, J.---According to the learned counsel for the petitioner, the petitioner had imported certain quantity of suit drinks on which the duty and charges were assessed which were duly paid by the petitioner. However, when it imported a fresh consignment, the petitioner was asked to pay Rs.3,15,973 on account of short levy on the first consignment. The petitioner paid the aforesaid amount. He has, however, through this…

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