GHANDHARA NISSAN (PVT.) LTD. versus FEDERATION OF PAKISTAN
Article 25 and 30 of the Customs General Order No. 1986 Constitution of Pakistan (1973), Article 199 Constitutional application of the value of the vehicles on the date of arrival of imported vehicles without the prior approval of the Collector's customs before the value of its import trade. Fixed Import Accuracy The price of the consignment announced by the importers, if it is not considered correct, is the same or similar shipment price, at the same and at the same trade level, for the same quantity and At the same commercial level, the basis for the evaluation of the duty can be made, such that the first approval is to evaluate the value of the imported trade. Not have any reasonable basis. The High Court accepted the constitutional petition, appointed the nominated order and remanded the Adjudicating Officer to review the consignment in accordance with the terms of Sections 25 and 30 of the Customs Act 1969.
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