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AUTO CENTRE versus CENTRAL BOARD OF REVENUE


Customs Duty 1969 Section 25 Customs General Order No. 5, 23 of 1985 1985 Customs Duty Unauthorized Automobile Parts Imported License The goods were not deposited on import and arrival of imported goods at the Port of Bill of Entry. ? On the basis of the customs general order, the applicant is of the view that the price of the imported goods was not assessed in accordance with the provisions of Article 25 of the Customs Act as no value has been assessed by the customs authorities, hence the import The constitutional application made in the dismissed circumstances

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