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STERLING PLYWOOD INDUSTRIES versus COLLECTOR OF CUSTOMS (APPRAISEMENT)


Under section 25 of the Customs Act 1969, Pakistan (1973), Article 199, under section 25 of the Customs Act 1969, the department is obliged to determine the value of the goods on the basis of which the exporter discloses the price. And was refreshed. In this case, the valuation importer was made under section 25 of the Act, in which case the Entry Department is also entitled to a circulation of evidence in support of the prices declared by it in the Bill which imposes the pricing of the importer's goods under Section 25. But are unable to identify the material on record on which this value was assessed is interpreted as having no legal authority and directed the department with no legal effect. After providing the applicant with a hearing, the cost of the goods was restored under Section 25 of the Customs Act. The evidence presented to it. Which department recommends using it?

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