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LAHORE POLYPROPYLENE versus FEDERATION OF PAKISTAN


Sections 25 and 30 When determining the value of imported goods in the date bond bill, the law permits the value of imported trade by the competent authority as the price for customs duty is declared by the bill. Regardless of the provisions of section 25 of the Customs Act, 1969, the registration was filed, under which the transaction transaction value of customs duty calculation was based, demanded by the authority on these bonds. The current import at the time of entry was according to the value of the trade. Section 3030 of the Act applies for the applicant's accuracy of entry rate on the day that the consignment was taken out of bond, when the amended provisions of section 25 of the Act were applied, Former bond bills were filed, such transaction value of imported goods was to be the basis for imposing customs duty.

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