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USMAN ENTERPRISES versus COLLECTOR OF CUSTOMS, CENTRAL EXCISE, QUETTA

Customs Act 1969 Sections 25 and 30 Constitution of Pakistan (1973), Article 199 Determining the cost of goods and import duty required to break the goods to be broken is a prerequisite for which assessment of import duty is necessary. Made after considering the cost / price of similar and similar items imported during the same period, any review of any fixed procedure without the violation of the supply of Section 25, Customs Act, 1969 There will be no cost and it cannot be announced. However, in accordance with Section 25, the Customs Act, 1969, there has been talk of a general price that would bring the imported commodity into sale in a lawful transaction in the open market. Will be determined on the basis of Pricing falls under the jurisdiction of Customs Auto at the time the imported goods were to be issued or the duty was payable. Not only the High Court in exercising its discretionary jurisdiction, where the assessment by the Customs Authorities not only agreed with the provision of Article 25, the Customs Act, 1969, but also completed all the formal steps listed in this section. Gone, this is how the duty can be estimated. Not considered arbitrary or unrealistic criminal advocate from Tando Allahyar lawyer