ORIENT COLOR LAB (PVT.) LTD. versus THE DIRECTOR GENERAL, CUSTOMS VALUATION, KARACHI
Section 19A & 25 Constitution of Pakistan, Article 199 Constitutional Request Electronic Goods, After Assessing the Price of Such Goods by the Authority on the Market Based on the Issue of Bank Guarantee for Controversial Customs Duty Approval of such goods and the withdrawal of tax bank guarantee, praying for valid terms used in section 19A of the Customs Act, 1969, will include deferred payment by presenting a bank guarantee, including sections 19A and 81 of the Customs Act 1969 The supplies did not conflict with each other. Taxpayers will not be able to make a cost estimate to meet the customs set out under Section 81 of the Customs Act 1969, if, during the matter before the Department or the Appellate Court, If the customs duty was burdened with the cost statement, the importer would calculate the customs duty on such goods presented by the importer to the seller, the total cost calculated by the increase in sales and the estimate of landing cost and advance cost. Taxes and Income Taxes are estimated from the sales price of 10 such items when such customs duty and Compared to the total cost, including tax, then the profit margin is 35. Such statements and comparisons indicate that the importer did not import the Customs duty and tax burden to end consumers. In a circumstance proving that he did not pass on the customs duty and tax burden to eliminate consumers, he dismissed the constitutional request in the circumstances.
Related judgments — Karachi High Court Sindh, 2011
