LOREAL PAKISTAN PSRM (PVT.) LIMITED vs FEDERATION OF PAKISTAN Ss — 2025 PTD 1895 KARACHI-HIGH-COURT-SINDH

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LOREAL PAKISTAN PSRM (PVT.) LIMITED VS FEDERATION OF PAKISTAN Ss. 25, 39, 80 & 81---Value of imported goods, determination of---Checking of goods declaration---Exemption from customs-duties---Acceptance by Collector of Customs (Appeals)---Goods, non-releasing of ---Petitioner (a private limited company engaged in the business of sale and import of cosmetic and beauty products) filed constitutional petition for release of its consignment---Assertion of the petitioner at filing of goods declaration was that the same were covered by exemption of tax and duty but assessment resulted in levy of duty and tax---Petitioner filed appeal which had been allowed yet Respondents / Collectorate did not release the imported goods---Validity---Under S.25 of the Customs Act, 1969 officer of customs may determine the amount of customs duty and tax payable on imported and exported goods---Legislation in its own wisdom empowered the Federal Government under S. 39 of the Customs Act, 1969 to exempt the payment of customs duty whenever certain circumstances so existed subject to a few conditions, limitations or restrictions---The Officers of Customs on declaration of goods for assessment are under an obligation to examine the claim of owner of the imported goods seeking exemption in lieu of any SRO issued by the Federal Government under the provisions of S.39 of the Customs Act, 1969---Approach of the Respondents was not correct and they had violated the mandate given to the officers of the customs conferred under Ss. 80 & 81 of the Customs Act, 1969---Since the Collector of Customs (Appeals) has granted the appeal accepting claim of the petitioner to exception in duty and tax, the party aggrieved by the said order, may avail its remedy provided under S.194A of the Customs Act, 1969 by filing an appeal before the Customs Appellate Tribunal---Thus, detention of the imported goods by the Officers of Customs was beyond the bounds of law, when the owner of imported goods was willing to secure the disputed amount through bank guarantee---High Court directed Respondents to reassess the imported goods of the petitioner in terms of the order passed by the Collector of Customs (Appeal) and to release the goods on payment of admitted amount---Constitutional petition was allowed accordingly.

LOREAL PAKISTAN PSRM (PVT.) LIMITED vs FEDERATION OF PAKISTAN Ss — 2025 PTD 1895 KARACHI-HIGH-COURT-SINDH

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