The process of valuation is caried out by the Customs authorities under the Customs Act. The fact that the authority has been delegated to the Customs Authorities; who are a customs duties collecting authority. Customs being under the administrative control of the Ministry of Finance issues exorbitant valuations which find no Favours with the courts of law and thus are set aside more often than not if challenged. The question of legality of delegation of power of valuation to the Customs authorities is also open to debate; if analysed on the touchstone of seperation of powers it may present a plausible cause of action in the courts of law. Customs Act has to deal with the Customs Duties It has been the practice since last many a year that importers used to seek interim relief under section 81 of the Customs Act to get their consignments cleared by submitting security in the form of bank guarantee or pay order. However, the Honourable High Courts have declared that interim relief can not be sought under the Customs Act section 81.

The importers were constrained to pay full valuation amount. However, the question of grant of interim relief under Article 199 of the Constitution was brought by our law firm and the Honourable Lahore High Court was pleased to agree with our stance. Interim relief was granted in more than one cases till the decision from the appeal.