Lahore High Court
2011
THLN 1012
2011 PTD 1117
Laws Cited
Customs Act, 1969 | Constitution of Pakistan, 1973
Sections
19A,25,25A,25D,194A(1)(e) | 199

Messrs MAXI INC.

VS

FEDERATION OF PAKISTAN and others

Petitioner(s) by: Mian Abdul Ghaffar. Sultan Mehmood for Customs Department. Majid Anwar, Advocate Nos.4, 5 and 6
Respondent(s) by:
Present: UMAR ATA BANDIAL, J
ORDER

UMAR ATA BANDIAL, J.-The goods of the petitioner company imported vide GD No.2646 dated 12-12-2008 were assessed to duty and taxes on the basis of valuation advice dated 18-10-2008. The petitioner challenged that valuation before this Court in Writ Petition No.18083 of 2008 which was disposed of vide order dated 22-12-2008 directing departmental, determination of petitioner's objection. Pursuant to the Court's said order the respondent No.2 Director General Valuation has thereafter held review proceedings in the matter and delivered an order dated 29-5-2009 which is challenged in this petition that was filed on 9-7-2010.2. The learned counsel for the petitioner submits that the impugned order was first received by the petitioner under cover of letter dated 22-6-2010 attached at page 80 of the file. Consequently, submits that this petition is filed tineously and the allegation of laches cannot be raised against the petitioner.3. The learned counsel for the respondent valuation authoriti...