AL-GHANI CHAIN INDUSTRIES (PVT.) LTD. vs FEDERATION OF PAKISTAN Ss — 2023 PTD 340 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2023 PTD 340 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2023
Reporter: PTD
Parties: AL-GHANI CHAIN INDUSTRIES (PVT.) LTD. vs FEDERATION OF PAKISTAN Ss
Subject matter: Tax & Customs
Provisions referred to: S. 25; S. 25D; S. 81

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

AL-GHANI CHAIN INDUSTRIES (PVT.) LTD. VS FEDERATION OF PAKISTAN Ss.25a, 25D, 80 & 81---Constitution of Pakistan, art.199---Constitutional petition---Goods valuation---Revision---Provisional assessment---Petitioners / importers got their consignments released on provisional assessments and sought revision of valuation rulings---Validity---Ruling under S. 25a of Customs act, 1969, was by Directorate of Customs Valuation to determine customs value and category of goods---Ruling so issued was in field and applicable on declared goods for the purpose of Ss. 80 & 81 of Customs act, 1969, unless changed in exercising powers under S.25D of Customs act, 1969, by Director General Valuation--- Provisions of S.81 of Customs act, 1969, did not allow, even through implication that during proceedings under S.25D of Customs act, 1969, provisional assessment could be passed for releasing the goods---High Court depreciated tendency of filing petition for release of goods provisionally after filing a revision under S.25D of Customs act, 1969, as the same was against scheme of law---High Court declined to interfere in the matter---Constitutional petition was dismissed in circumstances.

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