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MESSRS S.T.B. INTERNATIONAL THROUGH PROPRIETOR versus COLLECTOR OF CUSTOMS, LAHORE


Section 25 Constitution of Pakistan (1973), Article 199 Constitutional application for the determination of the customs pricing of goods The legal intent of the Express was the establishment of a transactional value through the procedure specified under Section 25, Customs Act, 1969. Applicable to this or otherwise in the current case under section 25 (10) of the Customs Act, 1969, in order to arrive at a valid assessment of the goods, in this case, on the specific method for determining the value of the transaction. Instead of acting, it had to be eliminated. , On the procedure of deduction of assessment by section 25 (7) of the Act and the answers to the questions of the court explained to the group under receipt of fake receipts by all importers under it. The reason for rejection of authentically prescribed methods of diagnosis will be considered. Section 25 (5) and section 25 (6) of the Act, which were based on evidence of similar and similar goods in the market, were defensive in fact, but defective from a legal point of view because it was stated in the ground No mention was found. Before a court can accept this charge, neither its value judgment nor the record presented with the commentary can prove this widely-acclaimed allegation terminally correct. But if the alleged casualty was widespread both in terms of range and duration (in the present case, more than six months), it was a matter of mismanagement rather than importer's fault.

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