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COLLECTOR OF CUSTOMS PORT MUHAMMAD DIN QASIM versus ZYMOTIC DIAGNOSTIC INTERNATIONAL, FAISALABAD

Sections 16, 25 and 31 (1) (2) of the Constitution of Pakistan (1973), Article 185 (3) Imported Assessment Declared Price, Customs Customers' False Declaration, On Charge of Misrepresentation, Delivery of Goods to Importer The order to allow the Customs, Excise and Sales Tax Appellate Tribunal, to pay a fine of 50% of the revenue and tax money, allowed the importer to file an appeal and set aside the order passed by the Collector of Customs. The order was upheld by the High Court, nothing was available on record. Indicate that the Customs Department tried to receive invoices from other importers who had imported similar or similar shipment to Pakistan to indicate that the same was announced by the other importers. The price varies greatly from the price announced by the importer, the action to dismiss the declared value of the goods would be for an arbitrary and arbitrary exercise in which section 25 (7) of the Customs Act, 1969 was to be resorted to. Only when the customs officer, who had to evaluate or determine the fair or nominal value of the goods, was concerned that it could not be determined even if it was impossible to obtain evidence. The important factor in approving the fact that the customs officer dealing with the matter acted in an immoral, serious and arbitrary manner and the same High Court justified in setting aside the Customs, Excise Sales Tax Appellate Tribunal. ? The Supreme Court has upheld the Supreme Court's decision to accept the tribunal order and not commit any illegal instability and to dismiss the constitutional petition filed by the authorities. lawer from fb area from Morgah lawyer