Messrs M.M.M. TRADERS through Proprietor Versus DEPUTY COLLECTOR CUSTOMS (GROUP-IV), LAHORE

UMAR ATA BANDIAL, J.-- -Learned counsel for the petitioner submits that the valuation advice dated 19-3-2005 issued by the Controller of Customs Valuation has been made basis for rejecting the declared value of the petitioner's imported goods. He submits that reliance on such valuation advice is not contemplated by law unless the same is notified in the official gazette. Learned counsel for the respondents, on the other hand, submits that the impugned assessment dated 31-5-2005 adopted the course provided under section 25(6) of the Customs Act, 1969, on the basis of transactional valuation of similar goods. The impugned assessment order on the petitioner's goods declaration gives a different impression. Item 65 thereof makes it abundantly clear that the assessment in question is based upon aforesaid valuation advice dated 19-3-2005. Pursuant to law lay down by this Court in case of Messrs Sohrab Global Marketing (Pvt.) Ltd. v. Deputy Collector of Customs Lahore and others 2005 PTD 67. Reliance upon the valuation advice simpliciter is not a valid basis of assessment of the value of imported goods within the framework of section 25 of the Customs Act, 1969. Learned counsel for the respondents does not dispute the position in law and insofar as assessment is concerned, he is not in a position to controvert that the impugned order places reliance solely upon the valuation advice and not value of identical or similar goods under section 25 of the said Act.

2. In view of the foregoing the impugned assessment is based on material that is not contemplated by law. It is accordingly declared to be without lawful authority. However, the respondents are at liberty to re-assess the imported goods of the petitioner in accordance with law, in particular the provisions of section 25 of the Customs Act, 1969 or any other provision applicable to the said procedure. The writ petition is accordingly allowed without any order as to costs.

M.B.A./M-1390/L ?????????????????????????????????????????????????????????????????????????????? Petition allowed.