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KAGHAN IMPEX versus DEPUTY COLLECTOR, CUSTOMS


Customs Act 1969 Section 25 Imported Goods Determined by Importers Before Determining the Price of Imported Goods, Neither Importers Heard nor issued No Notice to Importers for Imported Goods Pricing was not based on any evidence. A counter-affidavit was neither filed nor produced for any basis on which to show the value of the imported goods, which led the importers to disclose in their bills of entry that the assessment made by the customs authorities The breach of Article 25 was declared to be illegal. And remand for re-decision of the case after giving the importers the opportunity to present evidence

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