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REDCO PAKISTAN (PVT) LTD. versus FEDERATION OF PAKISTAN


Articles 32, 80, 81 and 156 (1) (14) of the Customs Act 1969 constitution of Pakistan (1973), Article 199, constitution petition alleges that the importer importer imposed on the value of the importation of vehicles under the proof of invoice. Claimed that the import trade value of imported vehicles should be determined by them, invoice and bill of entry in accordance with their declaration, which was the primary source and the customs authorities have to determine the cost directly. The proof, however, is the import price of such a vehicle based on the information provided to them. The vehicles from which the Pakistani Embassy's Commercial Division was imported from Germany did not have any item other than the customs officials' general information obtained by the Embassy of Pakistan in Germany, which was announced by the importer. The value of the imported vehicles was ignored as a result of the customs authorities' derivation. Except for any proof of cost payment by the importer which is shown in the bill entry and invoice, it cannot be said that the importer of the cap was guilty of misinterpretation and theft by the customs authorities, undoubtedly the invoice The option to detect, if the invoice was really considered inferior, but they did not have the unlimited power to declare any transaction as required under the invoice at their discretion. They should make decisions based on the material already available, which were considered inferior to the invoice. The established practice was that customs officials regularly work on invoices and bill of entry, accepting the cost of imported vehicles, but applying

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