Law: Customs Act, 1969

Section: FirstSched

(a) Customs Act (IV of 1969)--First Sched , Hdg. , 39.08 C05- -'Ethanol (Ethyl Alcohol) Absolute, G.R." whether fell under P.C.T. heading 22.08 or 38.19 for purposes of Customs duty-- "Ethyl Alcohol Absolute G.R.", is a product used as an analytical. /diagnostic re-agent in laboratories;- Word "composite'! in heading 39.08 C05 is in terms of its use as both an analytical and a diagnostic re-agent and - listed in catalogues of laboratory chemicals re-agents -Import licence granted to importer to cover import, of such product was also under the heading "chemical"- - Ministry of ,Commerce's release order of said goods as chemicals on the ground that same had to be used for analytical /diagnostic purposes in Laboratories was not without meaning -Import of such product for supply to Government Medical Stores Depots for distribution to Pathological Laboratories, conclusively settled the matter-- Ethanol G.R. at 99.9 per cent purity could not be consumed by human beings for being fatal- -if said product was an alcoholic beverage it would not t)e catalogue under chemical or re agents- -Ethanol G.R. having been listed in catalogues of Laboratory Chemical, held, would fail under P.C T heading 38 19 C05 for purposes of Customs duty. Messrs Eastern Rice Syndicate v. Central Board of Revenue PLD 1959 S C (Pak.) 364 ref. (b) Customs Act (IV of 1969)- S.25- -Declared value of goods by importer, on basis of catalogue price, and earlier pro forma invoice issued to importer by exporter before order for import was placed by Importer- -Validity --Where importer had placed a firm order for import of goods and opened letter of credit much later than the said catalogue price and pro forma Invoice were issued to him by exporter, Customs Authorities, field, were correct in relying upon the exporter's catalogue for that year when firm export order was placed and letter of credit was opened by importer- -Evaluation of imported goods worked out by Customs Authorities on the basis of the later list was in accordance with law. (c) Customs Act (IV of 1969)-- --- Ss. 25, 30, 32. 1560) & 195- -Statement by importer as to value of goods, when to be regarded as knowingly false and making him…

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