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Constitution of Pakistan, Art. 199—Valuation Ruling (‘the Ruling’) issued by Customs department—Constitutional petition before the High Court challenging such Ruling— Maintainability—Alternate remedy of review under section 25D of the Customs Act, 1969 not availed—Effect—Instead of challenging the Valuation Ruling directly in the High Court, the best course available to the petitioners (importers) was to file a Review Petition against the said Ruling under section 25D of the Customs Act, 1969 which was an appropriate remedy provided under the law in which all factual disputes with regard to the valuation as well as transactional value could be raised, but this statutory remedy was circumvented—Legislature had purposely and consciously p...
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