GHANDHARA NISSAN LTD., KARACHI versus COLLECTOR OF CUSTOMS (APPG), KARACHI
Section 25 and 32 Customs Pricing For customs duty, the price of any imported goods is considered to be the normal price, ie the price at which the goods will go on sale at a fixed date. The market between buyers and sellers independent of each other and the same yard stock is applied for the purpose of assessing the value of any exported goods under section 25, Customs Act, 1969. It cannot be understood without basis or that regardless of the imported price the court has shown its attention or made it unrealistic, the court will see whether the determination of the price will be in accordance with the market rate or its value. There is an irrelevant difference between what the permissions did not allow. It is alleged that the department has estimated the price of the goods, which was contrary to the actual market price of food items. The court refused to intervene
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