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DEPUTY COLLECTOR CUSTOMS versus TRADECOM PAKISTAN (PVT.) LTD. THROUGH EXECUTIVE DEPUTY DIRECTOR AND ANOTHER


Sections 19 and 25 Section R 447 (I) / 04, Dated 12 6 2004 Constitution of Pakistan (1973), Article 185 (3) Imported Car Pricing Foreign Embassy Exempts from Payment by Central Board of Revenue After importing a car. The customs duties and taxes, however, showed a final value of US $ 27,000 in the car entry bill sold within three years of importation of this car, reported number section R447 (1) / 04. According to 126 2004, 100% duty and tax was levied at the current rate and the customs authority imposing value tax in foreign currency at the time of import fixed the car price at 74,244 euros. At the time of the import, the respondents challenged it on the basis that the Department of Customs accepted the registration bill to show the car's value of US $ 27,000, to determine its value. About can be no question was left to its appeal. Attempts were made to consider the dispute and other solicitations of the solicitor, since the brief question about the law was included so that the record of the present term will be appealed within a certain period of hearing.

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