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WANIA IMPEX THROUGH PROPRIETOR versus ASSISTANT COLLECTOR CUSTOMS

Section 25 Customs Rules, 2001, R113 (I) Constitution of Pakistan (1973), Article 199 Constitutional Application Pricing of imported goods submitted for evaluation, after the arrival of imported textile cloth shipment. Inspection was found in accordance with the importer's declaration in relation to the goods, quantity, quality and weight, but nevertheless the customs authorities did not accept the transactional value and evidence presented by the importer and without any basis. Increased value of money under section 25 (1) of the Customs Act, 1969, the customs value of imported goods; Shall be the transactional value, the total paid or payable was the total purchase made or will be made by the buyer for the imported goods to the seller's benefit or gain, value equal to th goods Without any convincing evidence of any import of the goods in the very long period, when the goods in question were imported, it was not in accordance with Section 25 of the Customs Act, 1969, in which the authorities assessed the value of the transaction. Was discussed, the assessment was adopted based on the advice of the appraiser in pursuance of the provisions. Without resorting to sub-sections (1) to (6) of section 25 of the Act 1969, section 25 (7) of section 25 of the Customs Act 1969 was illegal and without any legal authority, Was instructed to accept the transactional value. Declared by the importer under section 25 (1) of the Customs Act 1969. And, if, after the assessment, any excess of customs duty and taxes was received from the importer, they returned it within the specified period. famous high court advocate from Ratto Dero lawyer