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Petitioner: VIDEO MASTER VS Respondent: DEPUTY COLLECTOR OF CUSTOMS
1988 C L C 1173
1988 C L C 1173
[Karachi]
Before Tanzil‑ur‑Rehman and Muhammad Mazhar Ali, JJ
Messrs VIDEO MASTER‑‑Petitioner
versus
THE DEPUTY COLLECTOR OF CUSTOMS
and others‑‑Respondents
Constitutional Petition No.467 of 1987, decided on 2nd July, 1987.
Customs Act (IV of 1969)‑‑
‑Ss. 18 & 25‑‑ Constitution of Pakistan (1973), Art.199‑‑constitutional petition against valuation by Customs authorities‑ Maintainability of‑‑Valuation of Custom duty in fact being an advice from subordinate to higher authority in same department for passing necessary order and there being no provision in Customs Act for affording an opportunity to importer of goods at valuation stage, constitutional petition against such order of Deputy Controller of Customs Valuation, held, was premature‑‑Importer, however, had a right of appeal before Controller of Customs Valuation against order of Deputy Controller.
Abdul Satter Silat for Petitioner.
Zaheeruddin Khan for Respondents.
Date of hearing: 2nd July, 1987.
ORDER
TANZILUR RAHMAN, J.‑‑It is submitted by the petitioner's counsel that the petitioner was not heard by the Deputy Controller of Customs valuation, who has passed the impugned order dated 4‑4‑1987. He, however, conceded that there is no provision in the Customs Act for affording an opportunity at the valuation stage. Valuation is, in fact, an advice from a subordinate to the higher A authority in the same department for passion necessary orders. In this case, no order has been passed as yet. The petition is, therefore, premature. However, he has a right to appeal before the Controller of Customs valuation. In fact such a Notification has been produced by the petitioner's counsel himself. The petition is, therefore, dismissed in limine. Let it be clarified that this order will not preclude or affect the right of the petitioner to file appeal/revision as provided in the Statute. 2. In view of the dismissal of the petition this application has become infructuous and is dismissed as such.
H . B . T . / V‑8 / K Petition dismissed.