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APPEAL C.A. NO.1380/LB OF 2005, DECIDED ON 2ND MAY, 2006. versus APPEAL C.A. NO.1380/LB OF 2005, DECIDED ON 2ND MAY, 2006.


Sections 25 (4) and (5) (d) of the Customs Rules, 2001, CHAP IX [RR 107 to 125] of the customs valuation of the value of the value of the value of the customs value through the controller custom valuation. On a daily basis. In the present case, the basis of the evaluation was the diagnostic data presented by the customs value controller. Some of the values given were temporary values. Lee was. The price was contested before the final evaluation was finalized. The goods were imported in different grades and features, while none of the classified data, which is the basis for finalizing the evaluation, were given. The price of the goods varies according to the grade and quality of the data. The data is not validated before the finalization of the evaluation by the customs authorities has been confirmed by the Export Count Chamber of Commerce. ry was not considered by the customs authorities to take all the steps taken to finalize the value of the appellant Amat failed to comply because orders were not properly examined by the appellate authority before. After hearing opportunities remand for reconsideration of case and fresh decision on merit

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