Law: Customs Act, 1969

Section: 25

(a) Customs Act (IV of 1969)--Ss. 25 & 32--Contract Act (IX of 1872), S.31--Custom duty--Levy or increase on export goods--Export price--Increase in--Export duty being levied or increased on export goods from Pakistan, held, would not automatically mean increase in price of value of those goods in foreign market unless and until foreign market showed inclination to accept increase in price--Contract stipulating increase in price on account of levy of export duty--Buyer could legitimately refuse to increase price if 'he saw no profit in such increase of price. b) Customs Act (IV of 1969)-- ---Ss. 25(4), (5) & 32--Value of export goods- -Determination--Levy of custom duty--Effect--Value of exported goods was normal price of those goods in open market in foreign country--In case seller was not able to find buyer in foreign country who was willing to increase price of export goods on account of levy of duty in Pakistan, he, held, was not obliged to make declaration that value of goods was value -inclusive of duty levied. (c) Customs Act (IV of 1969)-- ---S. 25(5)--Value of export goods--Assessment of--Basis--Duty of Customs Authorities--Assessment to be made by Customs Authorities in respect of value of export goods has to be made on reasonable enquiry-­Assumptions for assessment under section 25(5) of Customs Act, 1969, held, could serve purpose but they alone could not be sole basis and would not empower customs authorities to shut their eyes from other circumstances. (d) Customs Act (IV of 1969)-- ---Ss. 25(5) & 32--Value of export goods--Declaration by exporter-­Falsity--Punish men t- -Liability of exporter--Declaration made by exporter that he had sold goods for particular price in foreign country--Such declaration could not be completely brushed aside or treated to be false merely because certain assumptions were to be made by assessing authorities--Assumptions made under section 25(5) of Customs Act, 1969 could be quite different from actual value obtained by exporter In Pakistan from export goods in outside world--Falsity in respect of value of goods would depend upon its normal price in foreign country and unless and until that evidence was…

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