MEERAB ENTERPRISES vs The FEDERATION OF PAKISTAN through Secretary Federal Board of Revenue Ss — 2021 PTD 1764 QUETTA-HIGH-COURT-BALOCHISTAN

Case information

Citation: 2021 PTD 1764 QUETTA-HIGH-COURT-BALOCHISTAN
Court: Balochistan High Court
Year: 2021
Reporter: PTD
Parties: MEERAB ENTERPRISES vs The FEDERATION OF PAKISTAN through Secretary Federal Board of Revenue Ss
Subject matter: Tax & Customs

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

MEERAB ENTERPRISES VS The FEDERATION OF PAKISTAN through Secretary Federal Board of Revenue Ss.3a & 25a---SRO No.486(I)/2007, dated: 09-06-2007---Directorate General of Intelligence and Investigation---Power to determine the customs value---Jurisdiction---Scope---Petitioner imported two consignments of pistachios with shell (Iran origin) via land route in respect whereof Goods Declaration Forms were filled in for customs clearance---Unit value of the consignments was declared by the petitioner as 1.00 US$ per kg and it was assessed by the appraising Officer as 1.32 US$ per kg on the basis whereof leviable customs duty and tax were paid by the petitioner---Directorate of Intelligence and Investigation Customs, before release of consignments, seized the consignments for alleged contravention of Ss.2(s), 15, 16, 18 & 32 of Customs act, 1969---Validity---Officers of Directorate of Intelligence and Investigation Customs, in pursuance of Notification SRO No.486(I)/2007 dated: 09-06-2007, could intercept the goods which were liable to confiscation due to mis-declaration of description of goods or mis-declaration in respect of quality and quantity of the goods resulting in loss of revenue but they could not intercept the goods due to non-application or wrong application of a Valuation Ruling as it was not within their domain and jurisdiction---Constitutional petition was accepted and the seizure report was declared to be void and of no legal effect.

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