Law:

Section:

Customs Act (IV of 1969)--- ----S.25---Constitution of Pakistan (1973), Art.199---Constitutional petition---Determination of customs value of goods---Petitioner had assailed action of authorities whereby its consignment had been assessed on the basis of valuation ruling as against declared value---High Court, with consent of parties- disposed of the petition on grounds that upon 'payment of customs duties, sales tax etc. on the imported consignment at the declared value and furnishing of bank guarantee with the authorities for the differential amount as per the value of the consignment assessed by them, disputed consignment of the petitioner would be released by the respondent; that concerned officer of customs would offer proper .opportunity of hearing to the petitioner before determining the final valuation of the goods involved in the imported consignment of the petitioner and that After passing of final order, it would be open to the aggrieved party to follow further remedy under the Customs Act, 1969 if any. ORDER This constitutional petition has been preferred by the proprietor of Messrs T.N. International to assail the action of respondents, whereby the consignment of the petitioner has been assessed at US $ 2063.88 on the basis of Valuation ruling bearing No. 342, dated 20-7-2005, as against the declared value of US$ 1127.94. The submission of the learned counsel for the petitioner is that the course followed by respondents Nos. 1 and 2 in assessing…

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