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COLLECTOR OF CUSTOMS, PORT MUHAMMAD BIN QASIM versus ZYMOTIC DIAGNOSTIC INTERNATIONAL, FAISALABAD

Sections 16, 25 and 31 (1) (2) of the Constitution of Pakistan (1973), Article 185 (3) Appraisal of imported goods declared value, rejecting collector customs charges on illegal declaration, allowing the importer to redeem Order to confiscate the goods Customs, excise and sales tax appellate tribunal on payment of a penalty of 50% equal to the amount of revenue and tax, allowed the importer to file an appeal and set aside the order approved by the collector customs. The order, which was upheld by the High Court, was not available on record. Identifying that the Department of Customs tried to receive invoices from other importers who had imported similar or similar shipment to Pakistan to indicate that the same was announced by other importers. The price varies greatly from the price announced by the importer. , The action to dismiss the declared value of the goods would be like an arbitrary and arbitrary exercise in which to resort to section 25 (7) of the Customs Act, 1969. Only when the customs officer, who had to evaluate or determine the fair or nominal value of the goods, was concerned that it could not be determined even if it was impossible to obtain evidence. An important factor for the drawing - The Customs Officer dealing with the matter made no such attempt before issuing an injunction in an unethical, serious and arbitrary manner and the Customs, Excise and Sales Tax Appellate Tribunal referred the same to the High Court. Separation was justified. Anyone to accept the tribunal's order and dismiss the constitutional application filed by the authorities best advocate from Lalshanra lawyer