Law: Customs Act, 1969

Section: 25

(a) Customs Act (IV of 1969)-- ---S.25--Value of goods--Determination of--To determine value of goods according to open market value as prevailing in country of purchase at relevant time, held, was incumbent upon Authority. (b) Customs Act (IV of 1969)--S.25--Provisional Constitution Order (1 of 1981), Art.9--Open market value--Omission to consider--Neither price quoted by supplier of goods, nor price prevailing in country of manufacture was considered-­Consideration of open market value prevailing in country imported from being requirement of law, failure to consider same, held, would justify interference by High Court in constitutional jurisdiction P L D 1959 S C 364 fol. 1985 C L C 781 and P L D 1959 S C 364 ref. (c) Customs Act (IV of 1969)-- ---S.25--Term "open market"--Connotation of--Term "Open market", held, could not be given such a wide connotation as to mean open market in the world--Open market would be open market of country from which goods were imported.--[Words and phrases]. (d) Customs Act (IV of 1969)-- ---S.25--Term "country of origin" --Meaning and scope--Country of origin, held, should be construed as the country from which goods originate or were imported.--[Words and phrases]. (e) Customs Act (IV of 1969)-- ---S.156(1)(iv)--Malpractices, proof of--Goods found to be different from what they had been described--Importer, held, would not be guilty of malpractice, if such fact was not established on record JUDGMENT MUHAMMAD ZAHOORUL HAQ, J.--This petition is directed against the orders passed by respondents Nos.l, 2 and 3, respectively on 4-5-1983, 16-1-1983 and 17-11-1982. 2. The petitioner had imported certain dyes from Germany of U.S.A. origin at 4.95 and 9.10 $. per Kg. and the same reached in Pakistan in 1982. 3. The respondent No.3 issued show-cause notice to the petitioner on 4-7-82 to show cause as to why action should not be taken against him under clause (iv) of section 156(1) of Customs Act for false declaration as the goods had been found to be of the value of ~.8 and $.10.50 per Kg. worth and that the misdeclaration would have resulted in loss of Rs.26,426 and the import licence was also short of Rs.37,752. The show-cause notice…

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