Law: Customs Act, 1969

Section: 25

Law: Constitution of Pakistan, 1973

Section: 199

(a) Constitution of Pakistan (1973)--- ----Art. 199---Constitutional petition before High Court---Maintain­ability-Impugned order found to be illegal, contrary to law or void ab initio---Remedies under departmental hierarchy, non-availing of---Aggrieved party in such case would be entitled to invoke constitutional jurisdiction of High Court. (b) Custom Act (IV of 1969)--- ----S. 25---Constitution of Pakistan (1973), Art.199---Constitutional petition before High Court---Maintainability---Rejection of declared value of goods and fixation of its enhanced value without disclosing adequate material or reasons therefor---Remedies under Customs Act, 1969, non-availing of---Such action of authority was arbitrary, whimsical, capricious and in complete disregard of S.25 of Customs Act, 1969----Petitioner was not obliged to avail remedies under Customs Act, 1969, which would have been sheer wastage of time, energy and an exercise in futility---Judgment of High Court accepting constitutional petition in such case was upheld by Supreme Court. JUDGMENT RANA BHAGWANDAS, J. ----Petitioners are aggrieved by Sindh High Court Division Bench judgment dated 14-6-2004 allowing -Respondent's writ petition challenging the act of re-evaluation of molasses exported by the -Respondent through different consignments declaring its value ranging from US $ 41 to US $ 50 per metric ton. -Petitioner authorities, in the exercise of their power under section 25 of the Customs Act, 1969 did not accept the valuation placed by the exporter and, without ascertaining its actual and real market value, assessed it at US $ 54 per metric ton. This action was assailed through a constitutional petition before a Division Bench of the Sindh High Court which was hotly contested but allowed vide judgment impugned in this petition for leave to appeal. 2. On the last date of hearing, after recording contention of the. -Petitioners that the -Respondent could not have directly invoked constitutional jurisdiction of the High Court without first availing of the remedies provided in law as were availed of by other affectees of like nature, a Bench of this Court issued notice to -Respondent as well as Deputy Attorney…

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