MESSRS SWAN CORPORATION IMPORTERS AND EXPORTERS CO versus ASSISTANT COLLECTOR OF CUSTOMS (IMPORT), DRY PORT
Article 25 [As amended by the Finance Ordinance (XXI of 2000)] Constitution of Pakistan (1973) Article 199 Constitutional Application The order for the assessment of imported goods is emphasizing that Assistant Collector of Customs Valuation and Director General, Intelligence. The diagnosis was made on the basis of the advice received from the client. And the Investigation High Court accepted the constitutional request and set aside the assessment order with the observation that its ruling would not prevent the customs departments from conducting evidence-based scrutiny under the provisions of the Customs Act, 1969.
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