| Case ID |
f36c44dc-2325-4a79-96bb-b0a99974ca3b |
| Body |
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| Case Number |
C.P.L.A. No.676-K of 2004 |
| Decision Date |
Oct 17, 2006 |
| Hearing Date |
|
| Decision |
The Supreme Court of Pakistan dismissed the petition, affirming the High Court's judgment. The High Court found that the customs authorities acted arbitrarily by rejecting the declared value of molasses without adequate justification. The Court ruled that the respondent was entitled to invoke the constitutional jurisdiction of the High Court without exhausting departmental remedies, as the impugned order was found to be illegal and void ab initio. The Supreme Court upheld the High Court's decision, emphasizing that the rejection of the declared value was capricious and lacked sufficient evidence. |
| Summary |
This case involves the Supreme Court of Pakistan's ruling related to the valuation of exported molasses under the Customs Act of 1969. The High Court's decision was challenged by the Collector of Customs, who argued that the respondent, Karachi Bulk Storage and Terminal Ltd., improperly invoked the High Court's jurisdiction without exhausting available remedies in the customs hierarchy. The Supreme Court upheld the High Court's ruling, stating that the customs authorities failed to provide adequate reasons for their valuation, which was deemed arbitrary and capricious. This case highlights the importance of reasoned decision-making by regulatory authorities and the rights of aggrieved parties to seek judicial intervention when faced with unreasonable administrative actions. Key phrases include 'Customs Act 1969', 'constitutional jurisdiction', and 'arbitrary valuation'. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
|
| Judges |
RANA BHAGWANDAS,
HAMID ALI MIRZA
|
| Lawyers |
Akhlaq Ahmed Siddiqui,
Akhtar Ali Mahmud
|
| Petitioners |
COLLECTOR OF CUSTOMS (VALUATION)
|
| Respondents |
KARACHI BULK STORAGE AND TERMINAL LTD.
|
| Citations |
2007 SLD 1393,
2007 SCMR 1357,
2008 PTCL 103
|
| Other Citations |
Not available
|
| Laws Involved |
Customs Act, 1969,
Constitution of Pakistan, 1973
|
| Sections |
25,
199
|