Law: Customs Act, 1969

Section: 25

Customs Act (IV of 1969)--S.25---Constitution of Pakistan (1913), Art.199---Constitutional petition---Assessment of imported goods---Valuation ruling, procedure of---Grievance of petitioner was that prices fixed by Customs Authorities through valuation ruling without there being any enabling provisions in Customs Act, 1969, and application of, such prices to the goods imported, was without lawful authority---Validity---Valuation ruling was at the best of evidentiary 'value and to possess any sanctity, it must reflect material on which it was based; it would also be necessary that price materials from market used to arrive at a valuation should satisfy test of contemporaneousness embedded in S.25 of Customs Act, 1969, and Valuation Rules, 2004---Failing such validating measures demonstrating substantive adherence to statutory requirements, a valuation ruling would derogate from specific terms of S.25 of Customs Act, 1969 and would be illegal---Valuation ruling applied to goods imported by petitioner was devoid of such attributes and was declared to be without lawful authority---Assessment of goods imported by petitioner was set aside and matter was remanded to Customs Authorities for reassessment in accordance with S.25 of Customs Act, 1969---Constitutional petition was allowed accordingly. Messrs STB International v. Collector of Customs etc. W.P. No. 11802 of 2005, dated 30-9-2005 fol. JUDGMENT NASIM SIKANDAR, J.---In this constitutional petition following prayer has been made:--- "Under the circumstances, it is most respectfully prayed that this Hon'ble Court may be gracious enough to declare:-- (a) That the prices fixed by respondent No.4 through valuation ruling without there being any enabling provisions in the Customs Act, 1969 and application of such prices to the goods of the .petitioner by respondents 'Nos. l to 3 are illegal, void, without lawful authority and of no legal effect. (b) That the fixation of prices by respondent No.4 through valuation ruling, application thereof by respondents Nos. 1 to 3 to the goods imported by the petitioner, demanding duty and other taxes on the basis thereof and all other acts and actions on the part of respondents…

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