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MESSRS YOUSAF ENTERPRISES versus COLLECTOR


Temporary Review of Sections 25 and 81 Goods Pricing Regulation Appellant believed that under section 25 of the Customs Act, 1969, a procedure was set up for pricing purposes, advised by the Traders Association Depending on the customs department. There was no stranger to this system and it should not have been implemented for the purpose of cost accuracy, it had to be followed and any evidence in this regard must be appreciated. Was done Otherwise, relying on something outside of the prescribed procedure would be equivalent to a hearsay and hearing and could undermine the need for law given by the advice of the Traders Association. Was to go, while the record shows that the central element has been taken into it. It was the Association's suggestion to consider such a situation, in which case the provisions of section 25 came into conflict with the Customs Act, 1969 and therefore were not applicable to the law and would be appropriate if the matter was properly assessed according to the advice of the law. To arrive, the deputy collector should be sent to customs for reading under section 25 of the Act. However, the principle given by the Association should be considered as a factor in this regard but not the basis.

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