| Case ID |
43011c17-0012-44a4-88b0-b32caa68a8dc |
| Body |
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| Case Number |
Civil Petitions Nos.859-K, 860-K and 889-K of 2004 |
| Decision Date |
Nov 10, 2005 |
| Hearing Date |
|
| Decision |
The Supreme Court addressed the grievances of both the Customs Department and the importers regarding the valuation of imported goods. It was noted that the Sindh High Court's observations on the valuation of 400 metric tons of consignment were contested. The High Court had directed that the value should be determined based on the price reported by a company in the Prevailing Price Report, which the Customs Department disputed. The Court recognized that the dismissal of two petitions for leave to appeal was done inadvertently and ordered the recall of the dismissal, directing that the petitions be re-fixed for hearing. This decision underscores the importance of accurate procedural handling and the implications of notification effectiveness in customs law. The case highlights the interplay between the Customs Act and constitutional provisions regarding the determination of import prices. |
| Summary |
This case revolves around the valuation of imported goods under the Customs Act of 1969 and the implications of relevant constitutional provisions. The Supreme Court of Pakistan dealt with petitions concerning the price determination of a 400 metric ton consignment, which was contested by both the Customs Department and the importers. The High Court had previously ruled on the applicability of a specific notification regarding price determination, which the Customs Department argued was misapplied. The Supreme Court rectified an inadvertent dismissal of petitions for leave to appeal and ordered the re-hearing of these petitions. This case illustrates key principles in customs law, particularly regarding the effective date of notifications and the rights of importers versus the customs authorities. The decision reinforces the need for precise legal interpretations in matters of customs valuation and procedural integrity within the judicial system. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
Sindh High Court,
Deputy Collector of Customs,
Cotecna
|
| Judges |
RANA BHAGWANDAS,
SAIYED SAEED ASHHAD
|
| Lawyers |
Muhammad Sharif, Advocate Supreme Court (Absent),
Suleman Habibullah, Advocate-on-Record
|
| Petitioners |
,
ABDUL SHAKOOR ISMAIL KALOODI
|
| Respondents |
others,
DEPUTY CONTROLLER OF CUSTOMS VALUATION
|
| Citations |
2009 SLD 1338,
2009 PTD 676
|
| Other Citations |
Not available
|
| Laws Involved |
Customs Act (IV of 1969),
Constitution of Pakistan (1973)
|
| Sections |
25,
Art.185(3)
|