| Citation(s) |
|---|
| 2007 SLG 1023 2007 SLD 1023 2007 PTD 2018 (2007) 96 TAX 253 |
Lahore High Court
Writ Petitions Nos.496 to 501 of 2007, heard on 21st May, 2007
MAULVI ANWARUL HAQ, JUSTICE
Athar Minallah for Petitioner. Farhat Zafar and Syed Anwar Ahmad Shah for
Respondents Nos.1 to 4. Farhat Nawaz Lodhi for
Respondent No. 5. Raja Muhammad Bashir (under instructions from C.B.R.)
Writ Petitions Nos.496 to 501 of 2007, heard on 21st May, 2007
MAULVI ANWARUL HAQ, JUSTICE
Athar Minallah for Petitioner. Farhat Zafar and Syed Anwar Ahmad Shah for
Respondents Nos.1 to 4. Farhat Nawaz Lodhi for
Respondent No. 5. Raja Muhammad Bashir (under instructions from C.B.R.)
WAHAJ ENTERPRISES THROUGH SOLE PROPRIETOR
VS
PAKISTAN THROUGH SECRETARY REVENUE DIVISION, ISLAMABAD and 4 others
Law: Customs Act, 1969
Section: 25,32
Law: Constitution of Pakistan, 1973
Section: 199
(a) Customs Act (IV of 1969)--Ss. 25 & 32---Constitution of Pakistan (1973), Art.199---Constitutional petition---Imported goods, valuation of---Demand of deficient duties raised without issuing show-cause notice in terms of S.32 of Customs Act, 1969---Validity---Such demand would be illegal and liable to be set aside on such ground alone---Authority, only after issuing such show-cause notice could make an assessment in accordance with S.25 of the Customs Act, 1969 without being influenced by Motiwala formula---High Court accepted constitutional petition in circumstances. Writ Petition No. 14987 of 2005 fol. (b) Customs Act (IV of 1969)--- ----Ss. 25 & 32---Constitution of Pakistan (1973), Art.199---Constitutional petition---Imported goods, valuation of---Show-cause notice, demanding deficient duties in terms of Motiwala formula---Validity---Such formula could not form a valid basis for valuation of goods---Authority would be bound to make assessment in accordance with S.25 of Customs Act, 1969 without being influenced by such formula---High Court disposed of constitutional petition, in such terms. Writ Petition No. 14987 of 2005 fol. JUDGMENT MAULVI ANWARUL HAQ, J.---This judgment shall decide Writ Petitions Nos. 496 to 501 of 2007 as common questions are involved. 2. The petitioners in all these cases arc involved in the import of, inter alia, textile fabrics from foreign countries. The goods imported by the petitioners were cleared after payment of duties and taxes in the following manner:--- (i) W.P. No.496 of 2007 Vide goods declaration No.729 dated 11-9-2006. (ii) W.P. No. 497 of 2007 Vide goods declaration No. 1581 dated 21-11-2006. (iii) W.P. No. 498 of 2007 Vide goods declaration Na. 979 dated 3-10-2006. (iv) W.P. No. 499 of 2007 Vide goods declaration No. G-1207 dated 19-10-2006. (v) W.P. No.500 of 2007 Vide goods declaration No. 1277 dated 19-10-2006. (vi) W.P. No. 501 of 2007 Vide goods declaration No. 1319 dated 1-11-2006. 3. In the first instance, in all these cases demand notices were served by the Deputy Commissioner-respondent No.3 upon all the petitioners informing them that as a result of audit, it has been pointed out that the…
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