Sections 19A, 25, 25A, 25D & 194A (1) (e) Maintenance of Article 199 Constitution Request for Constitution of Pakistan, Constitution Determination of Customs Value of Imported Goods Valuation is done by the applicant. A constitutional application was filed. Under Section 194A (1) (e) of the Customs Act 1969, the applicant was granted the right to appeal. An alternative treatment of the request for receipt of the Knowledge / Receipt Order was available to the applicant and was effected within the limitation period for receiving the order that the application failed to avail. Alternative treatment of appeal, constitutional petition was not secure The applicant stated that the provisions of Section 19A of the Customs Act, 1969 are beyond the scope of scrutiny. Under section 25D of the Customs Act, 1969, the jurisdiction for review may be exercised by the Director General, as it was stated that Section 19A of the Customs Act, 1969 was neither the sole norm. Nor was the objection to the operative ground, the type and level of market inquiries and the types of imported goods allegedly under evaluation advice not excluded. The relevant legal provisions in section 25 of the Customs Act 1969 should be based on the price / cost of similar goods in the market, and the wholesale price of imported goods, rather than the value of their imported value, is the retail price of the market. The advice was not limited to just one import, but to a cohesive import that could not be issued to every import that the constitutional request was dropped.
Related judgments — Lahore High Court Lahore, 2011
