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ALTAF & SONS versus COLLECTOR OF CUSTOMS


Customs Act 1969 Section 25 Assessing the Cost of Goods Customs authorities refuse to accept the price announced by the importer of agricultural machinery imported from China because according to the customs authorities the supplier received a lower price which was the basis of the valuation. Cannot Generate Customs Authorities Depending on the Certificate Issued. China National Machinery Import and Export Corporation, a diesel engine CAF based in Karachi, and the exporter based on the valuation of the cell certificate and other materials, claimed the certificate, saying the special agreement contained in the corporation agreement The exact value is not reflected in terms and conditions. A partner in Pakistan and that the certificate was obtained, the importer was not barred from quoting any price because the dependence on certain material for the purpose of estimating the value of the department for the purpose of arriving at the correct price. Had to be shown. An importer and the latter were to be given an OO in order to bring some more material on the record to show that the value of the fact that the entry was true in the bill entry was remanded to the department. It has been stated that the matter should be decided on the question of price on the above terms.

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