Law: Customs Act, 1969

Section: 25,25A,25(1A),81

Law: Constitution of Pakistan, 1973

Section: 199

Customs Act (IV of 1969)--- ----Ss. 25, 25-A & 81---Constitution of Pakistan (1973), Art.199---Constitutional petition---Determination of customs value of goods---Power to take over the imported goods---Provisional assessment of duty--Language of S.25 of the Customs Act, 1969 was mandatory which required the department to follow the prescribed procedure step by step for the purpose of determining the value of imported goods and if no result was coming out then it could avail the remedy under S.25-A of Customs Act, 1969 whereunder determination of the import value was to be made on the basis of transaction value, provided that condition provided in subsection (1)(a) of S.25-A was not available---If an importer was crossing subsection (1)(a) of S.25 of Customs Act, 1969 then other subsections of S.25 were to be followed---In the present case Customs Authorities had given the ruling without any reasoning nor they mentioned as to how they had reached that conclusion or to do that whether they had evidence of other imports of more value nor the affected persons had been given any opportunity to be heard---Ruling of the customs authorities, in circumstances, could not be sustained and assessment on its basis was set aside by High Court---Customs authorities were required to issue a notice to all petitioners within 15 days time and would determine the value of goods keeping in view strictly the step provided for its determination in S.25, Customs Act, 1969---Said process was directed to be done within two months and post dated cheques submitted by the petitioners towards the deferential amount would not be encashed by the department until final determination of the customs duty---Constitutional petitions were disposed of accordingly. Rehan Umar v. Collector of Customs 2006 PTD 909; Khan Trade International v. Assistant Collector Customs 2006 PTD 2807 and Karachi Bulk Storage v. Collector of Customs 2004 PTD 2592 ref. ORDER By this common order, we intend to dispose of all these above mentioned petitions in which the basic grievance of the petitioners is that the Customs Department has failed to follow mandatory provisions of sections 25 and 25-A of the Customs Act…

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