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S. FAISAL REHMAN versus COLLECTOR (APPRAISEMENT) CUSTOMS, KARACHI

Section 25 (1) Prime Hot Cold Quills, Importer's declaration of the cost of such goods from a pre-bonding test of $ 175 to $ 180 per metric ton, shows that they are not of high quality imported goods. Pricing is US $ 157 per metric ton, the secondary quality of the goods is a transactional value. Customs duty will be levied on such additional cost of goods which is due to breach of contract by ship / supplier. In order to breach the contract and recover excess duty, the importer may actually act against the ship / supplier over the selling price of the goods shipped.

Related judgments — Karachi High Court Sindh, 2009

• ZIA-UD-DIN ZIA v. SHAH MUHAMMAD AJMAL 2009 YLR 1289
• LIPHA LYONNAISE INDUSTRIELLE PHARMACEUTIQUE through Authorized Signatory v. REGISTRAR OF TRADE MARKS 2009 CLD 1289
• ABDUL MAJEED v. VTH ADDITIONAL DISTRICT JUDGE, SUKKUR 2009 MLD 1290
• ASHIQUE HUSSAIN v. State 2009 YLR 1291
• Mrs. FARASAT UMER v. ORIENT ELECTRONICS (PVT.) LTD. 2009 MLD 1294
• ABDUL RAUF v. SESSIONS JUDGE, NAWABSHAH 2009 YLR 1295
• WASEEM AHMED v. State 2009 PTD 1303
• GHULAM MUSTAFA v. RASHID AKBAR ANSARI 2009 MLD 1305

All Karachi High Court Sindh judgments of 2009 →

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