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FLYING BOARD & PAPER PRODUCTS (PVT.) LTD versus DEPUTY COLLECTOR OF CUSTOMS, DRY PORT, LAHORE

Sections 25, 30 and 196 Customs Duty of Goods Imported Goods Estimated Price Importer Property Importer, Canada Imported Goods and ITPs of the same Original Goods Not Available, Declared Price of Goods It was claimed at the rate of value appellant that the goods should be assessed according to the ITP Commodity Code for goods of American origin and not the appellant withholding the goods at the announced price that he had stopped the goods. Was purchased at a higher price, but at the time of disconnection, the prices of the goods should have been appraised at the lower price of the goods, Customs D The price of imported goods was worth T Date Department for Customs Act, 1969 under section 25 determination of transaction value and import duty rate should be 30. There was no evidence to indicate that the Customs Act, 1969, and the transaction value of the goods were estimated as the appellant himself had given on the appellant's exaggerated bill. At the time of the goods discount, the prices of similar goods had dropped. In the context of the appellant that the ITP of American origin should have been considered, it was withdrawn because under the Customs Act, 1969 and the notification issued under it, it was concerned only with the goods belonging to that country Appeal matters were imported from Canada and not from the United States. online advocate from Khanqah Dogran lawyer