Law: Customs Act, 1969

Section: 25,25A

Law: Customs Rules, 2001

Section: 433

Law: Qanun-e-Shahadat (10 of 1984)

Section: 117,121

Law: Constitution of Pakistan, 1973

Section: 13

Customs Act (IV of 1969)--Ss. 25 25A- Customs Rules, 2001, R.433-Qanun-e-Shahadat (10 of 1984), Arts.117 121-Constitution of Pakistan, Art. 13- Packing material-Valuation of goods and category of goods- Charging of customs duty-Onus to prove-Assessing Authority also levied duty upon the importer for the weight of packing material of goods imported-Order passed by Assessing Authority was set aside by Appellate Authority-Validity-No provision of Customs Act, 1969, empowered Collector Customs and subordinates to include weight of essential / non-essential packing, as the vital element as its cost and not weight and the same was validated from the provision of S.25 of Customs Act, 1969, which spoke about determination of ˜value of goods and ˜category of goods-While provision of S.25A of Customs Act, 1969, spoke about ˜goods and ˜class of goods which meant the goods so imported and its quantity excluding weight of essential / non-essential packing, which was not for use instead ˜trash and the same could not be used as goods so imported-Cost of packing whether for labour or essential / non-essential packing material was not included by exporter, rested on the shoulders of Collector of* Customs and subordinates in terms of Arts. 117 121 of Qanun-e-Shahadat, 1984, unless it was not proved through tangible evidence, the cost whether for labour or essential / non-essential packing material was not permitted to be added under law-In terms of respective PCT Heading of First Schedule to Customs Act, 1969, duty and taxes could only be recovered on the net contents of imported goods-Essential / non-essential packing could not be construed as goods by any mean and as defined in S,25 and First Schedule to Customs Act, 1969, without supplying the goods equivalent to included weight, in addition to imported goods declared in Goods Declaration transmitted under the provision of S.79(1) of Customs Act, 1969, and R.433 of Customs Rules, 2001- Collector Customs and his subordinates desired to collect duty and taxes on the weight of essential / non-essential packing without supplying of actual goods imported, such type of generation of revenue was in derogation of the provision of…

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