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Petitioner: MESSRS ELECTRIC CONCERN CORPORATION VS Respondent: CENTRAL BOARD OF REVENUE AND 2 OTHERS
Court Name: Lahore High Court Judge(s): Saad Saood Jan Title:MESSRS ELECTRIC CONCERN CORPORATION vs CENTRAL BOARD OF REVENUE
AND 2 OTHERS Case No.: Writ Petition No, 4935 of 1982 Date of Judgment:1982-12-21 Reported As: 1983 CLC 1506 Result: Petition dismissed Judgment ORDER The petitioner Corporation imported a consignment of enamelled copper wire from Singapur. For the purposes of customs duty and other charges the customs authorities did not accept the declared value of $ 3,600 per metric ton but instead made their own assessment which was $ 1,000 higher than that mentioned in the invoice. The petitioner Corporation preferred an appeal before the Collector and a revision before the Government but without any success. He has now invoked the constitutional jurisdiction of this Court. 2. It may be mentioned that the petitioner Corporation had made a offer to the customs authorities to acquire his consignment in accordance with the provisions of section 25-A of the Customs Act. This offer was" declined by the customs authorities. In this petition the petitioner Corporation has prayed that a direction be issued to the customs authorities to acquire his goods under section 25- A of the Customs Act at the declared value. 3. Section 25-A of the Customs Act reads as follows :- "If the appropriate officer finds that the value of the goods declared by the importer in the bill of entry is less than the value determined under section 25, he may, without prejudice to any other action which he may take in respect of the importer of such goods require the importer to clear the goods on paying the duty on their value determined as aforesaid, or if the importer is unwilling, or fails, to do so, acquire them on behalf of the Federal Government by paying to the importer their value as declared in the bill of entry." A perusal of this section will show that it is matter of option with the customs authorities to acquire or not to acquire the goods. This being so no direction can be issued to the authorities in this