Al Wakeelo
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Initializing Secure Chambers
Your Digital Lawyer, Always on Duty
Initializing Secure Chambers
Petitioner: Messrs KINGS PEN COMPANY through Sole Proprietor Nooruddin VS Respondent: COLLECTOR OF CUSTOMS (APPRAISEMENT), KARACHI and 2 others
Court Name: Sindh High Court Judge(s): Shabbir Ahmed, Muhammad Mujeebullah Siddiqui Title:Messrs KINGS PEN COMPANY through Sole Proprietor Nooruddin vs
COLLECTOR OF CUSTOMS (APPRAISEMENT), KARACHI and 2 others Case No.: Constitutional Petitions Nos, D-718, 747, 748, 888 and 994 of 2004 Date of Judgment:2004-09-14 Reported As: 2005 PTD 118 Result: Order accordingly Judgment ORDER Heard the learned counsel for the parties. The petitioner is aggrieved by the provisional assessment of duty on the subject consignment on the basis of Annexures "D" and "E". Final assessm ent has not been done. The advice contained in letters, dated 25th February, 2004 and 9th April, 2004 (Annexures "D" and "E") issued by the Controller of Customs Valuation, Custom House, Karachi, is nothing but an advice, which has no binding effect. The final assessm ent is yet to be made, therefore, the above petitions are disposed of in the following terms:-- While making final assessm ent, Collector of Customs. Appraisement Department will consider the evidence available and the letters referred to above, may not be taken as conclusive evidence of valuation. The final assessment in terms of section 25 of the Customs Act may be done with opportunity to the Petitioner to place the material A to this effect. With the above observations, the petitions stand disposed of with no order as to costs, with listed application.