Law: Customs Act, 1969

Section: 25

Law: Constitution of Pakistan, 1973

Section: 199

Customs Act (IV of 1969)--S. 25---Constitution of Pakistan (1973), Art. 199---Constitutional petition---Release of imported consignment---Petitioner had also availed remedy of appeal before the Appellate Tribunal in respect of same grievance as agitated in the present petition, which was pending there---Petitioner had contended that he was suffering day to day loss due to non-release of consignment and stated that without prejudice to his legal rights he was willing to make payment of all duties and charges in respect of said consignment on the basis of his declared value---Submission made by petitioner being reasonable, equitable and fair, constitutional petition was disposed of in the terms that customs duty, sales talc, etc., leviable on consignment in question, on basis of his own declared value, could be directly paid to Customs Authorities, accordingly---Appellate Tribunal was directed to decide pending appeal within specified period. ORDER By this constitutional petition, petitioner has assailed the actions of respondents Nos.2 to 4 based on show-cause notice, dated 28-8-2004, and prayed for the following relief:-- (a) Direct to accept declared transactional value after making additional payment against 3708 meters cloth reported as excess in the absence of any identical/similar transaction value of same period if any. (b) Declare that the value assessed by appraisement officers of respondent No.3 or any amount other than the declared value is contrary to the provision of section 25 of the Customs Act, 1969: Declare that the value declared by the petitioner is the correct transaction value of the consignment in accordance with section 25 of the Customs Act, 1969. (c) Direct the respondent to immediately release the consignment imported by the petitioner on payment of value declared by the petitioner and differential value of assessment, penalties, demurrage charges incurred on the consignment be deposited to the satisfaction of Nazir of this Court in shape of case or in shape of some tangible sureties. (d) Or any other relief this Honourable Court may deem proper in the circumstances of this case. We have heard the learned counsel and perused the case…

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