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MESSRS DAWLANCE (PVT.) LIMITED versus COLLECTOR OF CUSTOMS (ADJUDICATION), KARACHI-I

Customs Act 1969 Sections 25 (1) (5), 16, 32, (3), 156, CL (9) and 14 imported and exported goods worth microwave oven models DW161H and DW121M equipment Imports of were cleared based on The Post-Dept Investigation noted the value department, noting that the same goods were imported at a higher price than previously announced, and that the fine was recovered with fines and penalties. The importer's intentions, intentionally and intentionally, as well as the intention of avoiding the duty and tax evasion documents, cannot be permanently ruled out by showing the value of the units at the bottom except that In order to guarantee that the invoice was not genuine and did not disclose the actual value And the transactions between the foreign supplier and the importer and was passing as something between the foreign supplier, which was removed by mechanical means dependent on contemporary customs invoice. Ice importers show high prices without considering a plea that they are old suppliers of suppliers. That they had ordered four machines instead of one and negotiated a lower price on that basis, was not justified. And loading the collector's invoice value and imposing a fine and imposing fines was invalid because the transactional value could not be ruled out because of some contemporary import at a higher cost. Had to show that the invoice price was not genuine and did not show the actual price paid for the imports list of supreme court advocates from Sukkur lawyer