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MESSRS M.M.M. TRADERS THROUGH PROPRIETOR versus DEPUTY COLLECTOR CUSTOMS (GROUP-IV), LAHORE


Article 25 Constitution of Pakistan (1973), Article 199 Constitutional Appraisal of Customs Appraisal Applicant's position was that the value advice issued by the Controller of Customs Valuation was made on the basis of rejecting the declared value of the applicant's imported goods. had gone. The reliance on such diagnostic advice was not considered by law unless it was reported in the Official Gazette unless imported goods within the framework of the Customs Act, 1969 High Court, Customs Act. There was no valid basis for testing the value of. The alleged assessment was deemed to have no lawful authority with the observation that the Department of Customs is in accordance with the law of independently assessing applicants' imported goods, especially under section 25 of the Customs Act, 1969 or applicable. Of another clause. Follow this procedure to r \ n \ r \ n

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