CAPITAL SPORTS CORPORATION, SIALKOT versus GOVERNMENT OF PAKISTAN
Customs Act 1969 Sections 25 and 30 The meaning of the word price and the way of estimating the usual value of the word The value of the word means the commission plus the cost of CIF, i.e., cost, insurance and freight, but duty and tax. The general price of any imported goods except that is the price they will bring. Customers are referred to in section 30 on sale in the open market between each other's independent buyers and sellers, imports of similar or comparable goods or comparisons at the same or comparable close period at the same price. The nominal price is calculated to keep prices in check. As required by the Customs Act, 1969, authorities cannot determine the fair value of a modest price without having to deal with these matters; the normal costs of the Customs Act, 1969 cannot be determined by equipment inspection or physical inspection. Of course, raising the price of goods on a mere basis was not only illegal by physical examination but also guaranteed by law.
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