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MESSRS NAVEED BROTHERS THROUGH MANAGER, KARACHI versus DEPUTY DIRECTOR, DIRECTORATE OF CUSTOMS VALUATION AND POST CLEARANCE AUDIT, KARACHI

The temporary assessment at the rate calculated under section 25 (5) of the Imported Goods Customs Act, 1969, can be justified on the basis of only such goods, when the assessment on the basis of declared value If not feasible, presented by invoices. The importer was neither wrong nor for any other reason which would have to be removed from the routine basis of assessment, the High Court accepted the constitutional petition, set aside the impugned order and remanded the authority for its decision. ? criminal advocate from Panjgur lawyer