FACO TRADING versus MEMBER, CUSTOMS, FEDERAL BOARD OF REVENUE
Section 25 and 25 Constitution of Pakistan, Article 199 Determination of Customs Value of Goods to Fallback Scope Petitions The order of prices approved by Director Valuation on this matter was not in accordance with the law which the applicants believed was customary. Officials were obliged to evaluate matters according to the cost of goods / cost of goods, however, if they were willing to accept it, the assessment was made systematically under section 25A of the Customs Act, 1969. This can be determined after the procedure is followed. In section 25 of the Customs Act, 1969, and that the customs authorities were obliged to give reasons for choosing the fallback method and not the Valuation Valuation Officer at this time providing for any other method of assessment provided in section 25 of the Customs Act 1969 And adopts the method. However, this did not mean that the valuation officer had poor options to adopt and choose any method on the basis of the choice, and that the ND had to take into account the interests of the importer as well. There was a discretion to follow any of the methods provided in Section 25 of the Code. However, the method adopted should not be to the detriment of the importers and for the purpose of excluding other methods, the reasons must be given so as to adopt a particular method. The reasons should also be presented so that it is clear to the importer that under section 25 ( It is not in the interest of the public but in the public interest.)) The Customs Act, 69 6969, was given to adopt the method behind the decline and if the above method is adopted, the reasons must be given for how Under Customs
