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IRFAN TAYYAB versus COLLECTOR, CUSTOMS (ADJUDICATION), COLLECTORATE OF CUSTOMS, SALES TAX

Customs Act 1969 Section 25 (1) (2) Notice Section R1313 (I) / 99, dated 28 12 1998 Imported Goods Importer Finds factual findings in relation to the description / classification of goods. Who was not challenged and impressed. As the appellate tribunal informed that it had arbitrarily determined the value of goods imported into goods, registration bills were filed before Article 25 of the Customs Act, therefore, the cost of goods Had to be According to the old provisions (1) and (2) of Section 25 of the Customs Act, neither the Customs Department nor the Tribunal has cited any evidence relating to the cost of goods in their country of origin which has given them Pleased with Pricing accordingly was applied by a notification prior to the amendment of Article 25 of the Consumer Goods Act and there was no disagreement on whether their pricing was to be ascertained. It was mentioned in light of the measure laid down in the old section 25 of the Customs Act, which spoke of the price of goods in the open market which is the original country of the goods tribunal. Invoices were quoted that were prepared accordingly but they were not kept on record The department did not keep any records to identify the basis / content to which the Tribunal agreed to fix the pricing. Because it had fixed the prices by the tribunal, there was no reference to any of the material on the record, it was arbitrary and not in accordance with the mandate of section 25 of the Customs Act, 1969, which was filed by the appellate tribunal. The decision was set aside for the price range of the goods. ??? how to become a advocate from Kalaswala lawyer