| Citation(s) |
|---|
| 2006 SLG 689 2006 SLD 689 2006 SCMR 1446 2007 PTCL 255 |
Supreme Court of Pakistan
Civil Petitions Nos.859-K and 889-K of 2004, decision dated: 6-04-2006
ABDUL HAMEED DOGAR, JUSTICE HAMID ALI MIRZA, JUSTICE KARAMAT NAZIR BHANDARI, JUSTICE
Akhlaq Ahmad Siddiqui, Advocate-on-Record for Petitioners (in C.P. No. 859-K of 2004). Abdul Hafeez Lakho, Advocate Supreme Court and Suleman Habibullah, Advocate-on-Record for
Respondent No. 1 (in C.P. No. 859-K of 2004). Nemo for
Respondents Nos.2 to
Civil Petitions Nos.859-K and 889-K of 2004, decision dated: 6-04-2006
ABDUL HAMEED DOGAR, JUSTICE HAMID ALI MIRZA, JUSTICE KARAMAT NAZIR BHANDARI, JUSTICE
Akhlaq Ahmad Siddiqui, Advocate-on-Record for Petitioners (in C.P. No. 859-K of 2004). Abdul Hafeez Lakho, Advocate Supreme Court and Suleman Habibullah, Advocate-on-Record for
Respondent No. 1 (in C.P. No. 859-K of 2004). Nemo for
Respondents Nos.2 to
DEPUTY CONTROLLER OF CUSTOMS (VALUATION) and others
VS
MESSRS ABDUL SHAKOOR ISMAIL KALOODI and others
Law: Customs Act, 1969
Section: 25
Customs Act (IV of 1969)--Ss. 25 & 25-B---Inspection and Valuation of Imported Goods Rules, 1990, R.9---Constitution of Pakistan (1973), Art.185 (3)---Customs duty---Pre-shipment assessment---Notification, implementation of---importer filed general manifest on 3-4-1991, regarding the consignment imported by him---Firm of Pre-shipment Inspectors, assessed the duties in terms of its prevailing price report---Duties on four bills of entries were assessed and paid on 10-7-1991, while remaining six bills of entries were filed on 31-7-1991---Customs authorities, on the basis of a notification issued on 14-7-1991, assessed the remaining consignment at the price fixed in the notification---High Court found that as the notification was published in official gazette on 5-8-1991, therefore, bills of entries filed before the date of publication could not be assessed on the price fixed in the notification---Validity---Notification dated 14-7-1991 on the basis of which enhanced duties were claimed was published in official gazette on 5-8-1991, while bills of entries for clearance of consignment were filed on 8-4-1999 and 31-7-1999---Price fixed in the notification dated 14-7-1991 became effective on 5-i-1991 and not earlier---Importer was entitled to claim that the value of consignment be reckoned with at the previous rate---Supreme Court declined to interfere with the passed by High Court---Leave to appeal was refused. The Province of East Pakistan v. Major Nawab Khawaja Hassan Askary and others PLD 1971 SC 82; Muhammad Ishaq v. Chief Administrator of Auqaf, Punjab PLD 1977 SC 639 and Muhammad Suleman and others v. Abdul Ghani PLD 1978 SC 190 ref. ORDER KARAMAT NAZIR BHANDARI, J.---These two petitions are directed against one and the same judgment of the High Court of Sindh at Karachi by which it partly allowed Constitutional Petition No.446 of 1994 filed by Messrs Abdul Shakoor Ismail Kaloodi, petitioner in C.P. No.889-K of 2004, (hereinafter described as Importer). 2. Facts necessary and relevant for disposal of these petitions are that the importer imported about 1045 metric tons of "Dioctyphthalat" (DOP) from United State of America falling under Import Customs…
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