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AL-HAMZA SHIP BREAKING CO. versus GOVERNMENT OF PAKISTAN THROUGH SECRETARY REVENUE DIVISION, MINISTRY OF FINANCE, ISLAMABAD


Section 25B [Since Canceled] Section RO (KE) / 98 Date 31 10 1998 1998 Determination of Import Pricing and Custom Department's Determination of the Customs Department to Determine the Import Trade Import Importer of Business Were in accordance with the invoice and entry bills of the ship's imports for the purpose of breaking and terminating the appellant companies by contracting on different dates for the importation of ships for the importation of the ships, although such prices The cost of the import trade was lower by the customs authorities, after which the appellant companies offered the customs authorities some such receipt. They were requesting a reduction in the import trade prices of the ships in the international market, but such a request was rejected when the appellant companies presented customs authorities with the request for a reduction in prices. / Proof how, according to the parameters of Section 25B of the Customs Act, 1969, the decision of the controller valuation was necessary, the value of the import trade was generally valid for a period of three months, but not more than or negative of 10%. In the case of slight fluctuations, the prices of import trade as the volatility currently controls the controller valuation of the Customs Act 19 The authority to decide matters on the basis of the parameters provided under Section 25B of 69 was stated that the parameters have made it mandatory for the controller. Reviewing the Import Trade Price As soon as at least two invoices have been listed that reflect the fluctuations of more than 10% of the import trade's price controller, in the present case, more than 10 different invoices by the appellant companies ??

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