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MESSRS STEEL SYNDICATE versus DEPUTY COLLECTOR CUSTOMS (GROUP-V), KARACHI


Article 25 and 81 (2) of the Constitution of Pakistan (1973), Article 199 Constitutional petition, the authority to determine the customs value of the goods, has alleged that the applicants had made false statements, in which case further action could be taken against them. There was a copy of the order approved in the constitutional application before it was intended. The record has been presented in which the High Court has observed that a final assessment will be made by the Authority under Section 81 (2) of the Customs Act, 1969 and the Department of Customs (Evaluation) made such assessment available. All the evidence will be considered and the letter dated 23 2 2004 will not be taken as final proof of assessment; further final assessment in terms of section 25 of the Customs Act, 1969 will be made after providing the applicant with appropriate opportunity. The constitutional requests were dealt with promptly with the consent of the parties. In the preliminary decision of the High Court, there will be talk of authority in light of the conditions. The applicants will take any further action against them on the alleged false declaration or any illegal wrongdoing by the applicants.

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