| Case ID |
22ac2d87-c235-4289-b61b-bfd4fb1b53ac |
| Body |
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| Case Number |
Writ Petition No. 22067 of 2001 |
| Decision Date |
Jan 28, 2002 |
| Hearing Date |
|
| Decision |
The constitutional petition was allowed based on the determination of customs value of goods. The court found that there was no legal basis for the enhancement of the valuation of the imported consignment without proper proceedings. The petitioner, despite having paid a higher value, retained the right to contest the assessed value in accordance with legal requirements. The court affirmed that any mistaken belief regarding the amount payable does not waive the petitioner's legal rights. |
| Summary |
This case involves the enhancement of customs valuation under the Customs Act of 1969 and its implications under the Constitution of Pakistan. The Lahore High Court addressed the legality of the customs valuation process, emphasizing the importance of lawful procedures in assessing imported goods. The decision highlights the rights of importers to challenge valuations and ensures that proper adjudication takes place before imposing enhanced duties. This ruling is significant for businesses engaged in international trade, as it underscores the necessity for compliance with legal protocols in customs assessments. Keywords: Customs Act, Lahore High Court, valuation of goods, constitutional rights, import duties, trade compliance. |
| Court |
Lahore High Court
|
| Entities Involved |
Not available
|
| Judges |
JAWWAD S. KHAWAJA, J
|
| Lawyers |
Learned counsel for the respondent-department
|
| Petitioners |
Messrs SHAFIQUE & COMPANY through Proprietor
|
| Respondents |
2 others,
ASSISTANT COLLECTOR, CUSTOMS
|
| Citations |
2008 SLD 970,
2008 PTD 1481
|
| Other Citations |
Not available
|
| Laws Involved |
Customs Act, 1969,
Constitution of Pakistan, 1973
|
| Sections |
25,
199
|