Law: Customs Act, 1969

Section: 25

Customs Act (IV of 1969)- S.25- Customs Valuation (Determination of Value of Imported Goods) Rules, 1999- Customs General Order No. 57/99 dated 30-12-1999- Civil suit- Customs valuation- Importer was aggrieved of determination of value of goods imported- Validity- Goods in question were assessed in terms of S.25(9) of Customs Act, 1969 and assessment was made in line with Customs General Order No. 57/99 dated 30-12-1999 on the basis of market survey- Authorities had admitted that initial 40% loading was later reduced to 10% under the instruction from Special Monitoring Team- Imposition of disputed 10% loading charges was in effect a levy, which could not have been imposed or recovered except through a valid legislation or other permissible statutory method- Such loading of 10% was iIIegal per se and could not be sustained and was void ab initio- Subject goods / consignment of plaintiff was assessed as per S.25 of Customs Act, 1969 and Customs Valuation (Determination of Value of Imported Goods) Rules, 1999, except imposing of 10% loading, which was an iIIegality- Suit was decreed accordingly. Rehan Umar's case 2006 PTD 909; Najam Impex's case 2008 PTD 1250 and New Allied's case 2017 PTD 130 ref. JUDGMENT: MUHAMMAD FAISAL KAMAL ALAM, JUSTICE:---.--- In this proceeding, imposition of loading charges by Defendants on consignments of Plaintiff has been challenged. Plaint contains the following Prayer Clause_ "(a) To declare that the Defendant No. 1 is required to undertake the clearance of the Plaintiff's imported goods, including the consignments(s) of Aqua fresh products of the Plaintiff in accordance with the requirements of Customs Act, 1969 and Customs Valuation (Determination of Value of Imported Goods) Rules, 1999; (b) To declare that the Defendant No. 2 does not have any legal title or authority to determine or dictate the value of any consignment to be imported by the Plaintiff; (c) To grant permanent injunction restraining the Defendants or any person or authority acting for or on their behalf from imposing any loading on the declared value of the goods imported by the Plaintiff including the consignment(s) of Aquafresh products; (d) Grant mandatory…

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