| Case ID |
038a4aa1-7b26-4ea5-b0b4-81399aa512ae |
| Body |
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| Case Number |
Writ Petition No. 15822 of 2008 |
| Decision Date |
Nov 24, 2008 |
| Hearing Date |
Nov 24, 2008 |
| Decision |
The Lahore High Court ruled that the valuation ruling cannot be considered a valid document for the cancellation of an appraised assessment when issued by an unauthorized authority. The court emphasized that once a consignment is out of charge after due consideration of relevant facts, it becomes a past and closed transaction. The court set aside the order under section 32 of the Customs Act, 1969, stating that the provisions cannot be invoked based solely on estimates or assumptions of enhanced revenue without legitimate reasons. The writ petition was allowed, confirming the illegality of the earlier valuation ruling and subsequent notices issued against the petitioner. |
| Summary |
This case revolves around a writ petition filed by Messrs SUNNY TRADERS challenging the cancellation of an appraised assessment based on a valuation ruling. The Lahore High Court, presided over by Justice Khawaja Farooq Saeed, critically examined the validity of the valuation ruling issued by an authority lacking jurisdiction. The ruling, which affected the assessment of imported goods, was deemed illegal and void. The court underscored that valuation rulings must be grounded on sound legal principles and cannot serve as a basis for re-opening finalized transactions. This decision highlights significant aspects of the Customs Act, 1969, particularly sections 25, 25A, and 32, as well as Article 199 of the Constitution of Pakistan. This ruling is pivotal in ensuring that administrative actions taken by authorities are justified and within the bounds of law, thereby protecting the interests of importers against arbitrary assessments. The decision has implications for future cases involving similar valuation disputes and reinforces the necessity for authorities to adhere strictly to procedural and substantive legal standards. |
| Court |
Lahore High Court
|
| Entities Involved |
FEDERATION OF PAKISTAN,
Federal Board of Revenue,
Messrs SUNNY TRADERS
|
| Judges |
KHAWAJA FAROOQ SAEED, J
|
| Lawyers |
Mian Abdul Ghaffar for Petitioner,
Sarfraz Ahmad Cheema for Respondent
|
| Petitioners |
Messrs SUNNY TRADERS through Proprietor
|
| Respondents |
FEDERATION OF PAKISTAN through Secretary, Revenue Division (FBR), Islamabad and 4 others
|
| Citations |
2009 SLD 1426,
2009 PTD 281,
(2009) 99 TAX 268,
2009 PTCL 470
|
| Other Citations |
2006 PTD 2237
|
| Laws Involved |
Customs Act, 1969,
Constitution of Pakistan, 1973
|
| Sections |
25,
25A,
32,
199
|