Law: Customs Act, 1969

Section: 25

Customs-Act (IV of 1969)--Ss. 25 & 196---Constitution of Pakistan (1973), Art.199---Constitutional petition---Determination of customs value of goods---Petitioner had submitted that facts of all the petitions were different only to the extent that the goods were released by the Valuation Department of the Customs Authority, but thereafter again notices were issued on the ground that the assessment had not been made properly and additional duty was demanded and that neither there was any provision of additional duty in law nor criteria for determination, to fix additional duty was provided---Counsel for parties consented that matters could be sent to the department for determination of the value in terms of S.25 of the Customs Act, 1969 and not in accordance with any price determined by any alleged ruling---Constitutional petitions were disposed of accordingly. ORDER Both the learned counsel submit that the order, which has been passed in the C.P. No.D-360/2007 along with other connected petitions can be followed and these matters (C.Ps.Nos.D-873, 874, 875, 876, 877 and 878 of 2007) can be disposed of. Mr. Raja Muhammad Iqbal, added that there is some difference in respect to fixation valuation as well slightly the facts and petitioners can be given opportunity to be heard. Mr. Ali Bin Adam Jafri, learned counsel for the petitioners, has disputed above and submits that. facts of all the petitions are different only to the extent that the goods were released by the Valuation…

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