Law: Customs Act, 1969

Section: 223

(a) Administrator of Justice----Party having failed to avail an opportunity of hearing could blame nobody, but himself---Principles. (b) Customs Act (IV of 1969)--S.223---Importer's right to be heard by Central Board of Revenue before issuing directions td its Officers---Scope---Board not legally bound to hear importers in such case---Principles. C.B.R. does not normally hear importer or the potential importers before issuing directions under section 223 of the Customs Act, 1969. No doubt, the well-settled principles of natural justice require that no action detrimental to the interest of a person can be taken without hearing the affected parties. Section 223 of the Customs Act, 1969 does enable the C.B.R. to issue orders and directions, which are required to be followed by the Officer of Customs. Nevertheless it makes an important exception by stipulating that no such instructions shall be given to interfere with the direction of Officers in exercise of their quasi-judicial function. Indeed valuation of imported goods in a particular consignment for the purpose of levy of customs duty is ex facie a quasi-judicial function and the orders passed are subject to the incidents of appeal and revision. While deciding an appeal, the concerned Officer acts in quasi-judicial capacity and is not liable to follow directions issued under S.223 of the Customs Act, 1969. From the above, it is clear that the C.B.R is not required to hear the importer. M. A. Rehman v. Federation of Pakistan PLD 1988 SC 695 and Central Insurance v. Central Board of Revenue 1993 PTD 766 rel. (c) Administration of Justice--- ---No action detrimental to the interest of a person could be taken without hearing him. (d) Constitution of Pakistan (1973)--- ----Art. 1997--Constitution petition---Order impugned in revision alleged to be passed without hearing petitioner---Revisional Authority had upheld impugned order after duly hearing the petitioner-Effect-Petitioner's claim founded upon principles of natural justice would lose all its force. Collector Sahiwal v. Muhammad Akhtar 1971 SCMR 681 and Government of Pakistan v. Indo-Pakistan Corporation PLD 1979 SC 723 and Collector of Customs v. New…

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