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REHAN UMAR versus COLLECTOR OF CUSTOMS, KARACHI

Articles 25, 79A and 80A of Customs Rules, 2001, Section 108 to 122 of the Constitution of Pakistan (1973), Article 199 Constitutional application to increase the value of customs value of imported goods Increase the customs value of imported goods without proof Was. It is not permissible to increase the price on the recommendation of some Working Committee, which is not endorsed with any evidence, Section 25 (5) of the Customs Act 1969 will be resorted to, then, of Section 25 (1). Cannot determine pricing under. ) Act and where there is no evidence to show that the disputed transaction is invalid or is the result of any fraudulent activity, the customs authorities' trade documents submitted by an importer cannot be rejected. There is no denying the transactional value. Customs officials have to show that the invoice was not genuine and did not pay the price. It imports the provisions contained in Section 25, the Customs Act 1969, and the rules enacted there are in full control of themselves, so far as customs valuation of imported goods is concerned, the strictness of its implementation and its procedure. Need to comply with. There is no scope for any deviation from these rules by the Customs Authorities. when you need a advocate from Tando Mohd Khan lawyer