Law: Customs Act, 1969

Section: 81

Customs Act (IV of 1969)--Ss. 81(1) & 25---Constitution of Pakistan (1973), Art.199--­Constitutional petition---Customs---Value of goods---Determination--­Provisional assessment of duty---Petitioner, inter alia, had challenged the letter/valuation advice issued by the Customs Valuation Department for finalization of the assessment of petitioner's goods, which had already been released under S.81(1), Customs Act, 1969---Contention of the petitioner was that such valuation advice issued by the Collectorate of Customs (Valuation Department) could not be taken as conclusive evidence of valuation for the purpose of assessment and for that purpose procedure under S.25(1) or 25(4) of the Customs Act, 1969 was to be followed---Validity---Held, final assessment of the petitioner's goods shall be undertaken under S.81(2) Customs Act, 1969 by the Department and while making such assessment the department would consider all the evidence available, and the letter of valuation advice in question would not be taken as conclusive evidence of valuation---Final assessment in terms of S.25 of the Act would be made after affording proper opportunity to the petitioner to place the material to that effect on record. Fine Traders v. Collector of Customs (Appraisement) and others C.P. NO.D-718 of 2004 and Messrs Kings Pen Company v. Collector of Customs (Appraisement) and others C. P. No.D-528 of 2004 ref. ORDER Through this petition under Art. 199 of the Constitution of Islamic Republic of Pakistan, 1973, the petitioner has, inter alia challenged the letter/valuation advice dated 23-2-2004 issued by the Customs Valuation Department, Custom House, Karachi, for finalization of the assessment of petitioner goods, which have already been released under section 81(1) of the Customs Act, 1969. The main emphasis of the learned counsel for the petitioner is that such valuation advice issued by the Collectorate of Custom Valuation Department cannot be taken as conclusive evidence of valuation for the purpose of assessment and for that purpose procedure under section 25(1) or 25(4) of the Customs Act, 1969, is to be followed. In support of his submission learned counsel has placed reliance…

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