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HASSAN KHALID vs FEDERATION OF PAKISTAN Ss — 2026 PTD 520 LAHORE-HIGH-COURT-LAHORE

Case information

Citation
2026 PTD 520 LAHORE-HIGH-COURT-LAHORE
Court
Lahore High Court
Year
2026
Reporter
PTD
Parties
HASSAN KHALID vs FEDERATION OF PAKISTAN Ss
Subject matter
Tax & Customs
Provisions referred to
S. 193; S. 13

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

HASSAN KHALID VS FEDERATION OF PAKISTAN Ss. 30, 31a, 79 & 193---assessment of duty of imported goods, determination of---Whether ruling as existing on the date of filing of the GDs, or prevalent on the date of ex-bonding of consignment from bonded warehouse applicable---Held: Objection that the remedy under S.193 of the Customs act, 1969 ('the act, 1969') had not been availed, was not tenable, since the only question which required determination in the present case was whether the Initial Valuation would be attracted as agitated by the Department, or the Valuation Ruling would be applicable---There was no dispute as to the quantum of valuation nor there were any other disputed questions of fact and the only question which required determination was whether the Initial Ruling would apply, as it existed on the date of filing of the GDs, or the customs duty was payable at the rate prevailing on the date of ex-bonding of consignment from bonded warehouse of the petitioner---applicable customs duty would be the one which was in vogue on the date of ex-bonding of the consignment from the bonded warehouse, licensed under S.13 of the act, 1969---High Court directed the respondents / Department to release the consignment in accordance with the customs duty per the Valuation Ruling prevalent at the time of import---Constitutional petition was allowed accordingly.

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