LAHORE FEEDS LIMITED versus CUSTOMS SALES TAX AND CENTRAL EXCISE APPELLATE TRIBUNAL
Article 25 and 196 Customs Rules, 2001, R 109 The reference to the High Court Transaction Value Determination burden to prove the importer's complaint was that the customs authorities did not rely on their declarations and the import of goods through them. Used to evaluate the value of The importer was that in the absence of allegations of under-valuation, the authorities should have accepted the price declared for customs duty purposes, the endorsement of the customs authorities to determine the value of the imported goods transaction. Such goods could not be determined under the provisions of the Customs Value. Section 25 (1) of the Customs Act, 1969, for any reason the provisions of Sections 25 (5) and (6) of the Customs Act, 1969, as soon as there was any suspicion that the value of the imported goods could be corrected. Doubts were once raised about. Raised on the truth or facts of the documents presented by the importer in support of the declaration, the burden of proof was transferred to the High Court by the importer. The customs officials' decision overruled the situation
Related judgments — Lahore High Court Lahore, 2015
