| Case ID |
d546a54f-cbd0-470e-8208-b12f138dcad6 |
| Body |
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| Case Number |
Constitutional Petition No. D-219 and C.M.As. Nos. |
| Decision Date |
Feb 18, 2010 |
| Hearing Date |
|
| Decision |
The High Court dismissed the constitutional petition filed by the importer, asserting that the order of dismissal of review was ancillary to the re-assessment order made by the Customs Officer. The Court emphasized that the petitioner had a remedy of appeal against the re-assessment order, which was the appropriate legal recourse available. The decision highlighted the process of valuation and assessment under the Customs Act and confirmed that the dismissal of the review application merged with the re-assessment order, which could be appealed. The Court concluded that the petitioner should pursue the statutory remedy of appeal instead of seeking constitutional relief. |
| Summary |
In the case of MESSRS P.M. INTERNATIONAL THROUGH SPECIAL ATTORNEY vs. FEDERATION OF PAKISTAN, the Sindh High Court addressed issues arising from the Customs Act, 1969, specifically regarding the assessment and valuation of imported goods. The petitioner challenged the Customs Officer's re-assessment of their goods after their self-assessment was rejected. The Court examined the maintainability of the constitutional petition, ruling that the petitioner had an available remedy of appeal against the re-assessment order. The decision reiterated the procedural aspects of customs valuation and the importance of following statutory remedies in customs disputes. This case serves as a significant reference for importers facing similar situations, emphasizing the need to adhere to established legal channels for dispute resolution in customs matters, thereby ensuring compliance with the Customs Act. The ruling also highlights the role of the judiciary in interpreting customs law and affirms the procedural rights of importers within the framework of the law. |
| Court |
Sindh High Court
|
| Entities Involved |
Not available
|
| Judges |
GULZAR AHMED,
IRFAN SAADAT KHAN
|
| Lawyers |
Zain A. Jatoi
|
| Petitioners |
MESSRS P.M. INTERNATIONAL THROUGH SPECIAL ATTORNEY
|
| Respondents |
3 OTHERS,
FEDERATION OF PAKISTAN THROUGH SECRETARY REVENUE DIVISION (F.B.R.)
|
| Citations |
2010 SLD 704,
2010 PTD 1293
|
| Other Citations |
Not available
|
| Laws Involved |
Customs Act, 1969
|
| Sections |
25,
25-A,
25-D,
80,
193
|