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MESSRS KHAN TRADE INTERNATIONAL THROUGH PROPRIETOR versus ASSISTANT COLLECTOR CUSTOMS (GROUP-VII) APPRAISEMENT COLLECTOR, KARACHI


Article 25 Constitution of Pakistan (1973), Article 199 Determination of Customs Duty Customs duty After examining the imported goods by the applicant on the basis of transaction value, the customs authorities found them in accordance with the declaration but did not finalize the assessment. The evaluation was then evaluated and evaluated based on the diagnostic advice: It was announced by the Customs Valuation Playa, taken by the applicant, that all necessary material was presented in support of the announced price. But was ignored by customs authorities and evaluated for violations of the requirements. The process of validation, except in clauses (1) to (6) of section 25 (7) of the Customs Act, 1969, is based on the advice of the appraiser, without legal authority and not sustainable in the High Court of Law. Were. Under the section 25 (1) of the Customs Act, 1969, the High Court directed the authorities to accept the transaction value declared by the Petitoo to be obtained from the applicant in violation of the law's mandatory requirement. Return more duties and taxes, the High Court refuses to allow payment of the canal, container payment. Port charges as evidence that jurisdiction cannot be prosecuted under Article 199 of the Constitution \ r \ n

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