MESSRS CIBA GEIGY (PAK.) LTD. versus DEPUTY CONTROLLER OF CUSTOMS VALUATION, KARACHI
Article 32 and Constitution 25 Constitution of Pakistan (1973), Article 199 Constitutional Petitioner petitioner has held that the documents mentioned in the document as evidence of the basis of the showcase notice stated the price of the goods in Germany. And for that purpose it cannot be kept. The determination of the transaction value of goods under Section 25 of the Customs Act, 1969, was that the evidence was taken during the proceedings before the proper authorities and the price could not be assessed by the High Court. Authenticity can be determined. The Constitutional Jurisdiction High Court, without questioning the value of the evidence, stated that the provisions contained in the showcase notice could not constitute a reasonable basis for initiating proceedings under section 32, Customs Act 1969, and accordingly the constitutional application Allowed. General Chat Chat Lounge n
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