SADIA JABBAR versus FEDERATION OF PAKISTAN THROUGH SECRETARY, REVENUE DIVISION, ISLAMABAD
Section 18, 25 and 25A Constitution of Pakistan, Article 185 (3) Applicability of Goods, Determination of Customs Value of Customs, Determination of Customs Value Applicants admit that when Section 25 of the Customs Act, 1969 Provided we have the methods, it was unreasonable to resort to section 25A of the Act for no good reason, and that section 18 of the Customs Act, 1969, dealt with the determination of the value of imported goods, in which the goods Could not be included for import. The new assessment was sent back to the Department (Director Evaluation) which was in no way harmful to the applicants. There is nothing in the High Court's impugned decision that shows that any provision of the Customs Act, 1969, has been included in general or section 18. He was especially exaggerated against his letter and spirit. Again the four-day ban was imposed and no plausible explanation was offered for the delay. No adverse decision was made against the applicants. Accordingly, the application for leave of appeal was dismissed.
