Mian AZAM WAHEED vs The COLLECTOR OF CUSTOMS through Additional Collector of Customs, Karachi Ss

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Mian AZAM WAHEED VS The COLLECTOR OF CUSTOMS through Additional Collector of Customs, Karachi Ss. 25, 25a & 25D---Constitution of Pakistan, art. 199---Valuation Ruling ('the Ruling') issued by Customs department---Constitutional petition before the High Court challenging such Ruling---Maintainability---alternate remedy of review under section 25D of the Customs act, 1969 not availed---Effect---Instead of challenging the Valuation Ruling directly in the High Court, the best course available to the petitioners (importers) was to file a Review Petition against the said Ruling under section 25D of the Customs act, 1969 which was an appropriate remedy provided under the law in which all factual disputes with regard to the valuation as well as transactional value could be raised, but this statutory remedy was circumvented---Legislature had purposely and consciously provided this remedy under section 25D of the act to an aggrieved person to assail the Valuation Ruling and, at the same time, it also provides an opportunity to the Director General Valuation to rectify the legal or factual defects, if any, made while issuing the Valuation Ruling---In the present case the impugned Valuation Ruling could not be construed as violative or in contravention of any provision of Customs act, 1969 for the purposes of challenging it within the domain or realm of Constitutional jurisdiction of High Court, however, the remedy provided under section 25D had its own wide scope and parameters where an aggrieved person may file review petition to challenge the Ruling which was the best available remedy rather than approaching the High Court directly---Writ petitions had been rightly dismissed by the High Court due to lack of jurisdiction---Petitions for leave to appeal were dismissed and leave was refused.

Mian AZAM WAHEED vs The COLLECTOR OF CUSTOMS through Additional Collector of Customs, Karachi Ss — 2023 PTD 1571 SUPREME-COURT

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