Law: Customs Act, 1969

Section: 25

[Customs Act (IV of 1969)].....Section 25--Constitution of Pakistan (1973),Art.199--Determination of normal price of imported goods--Constitutional jurisdiction, exercise of--Importers were neither heard nor were shown material on basis of which normal price of imported goods of petitioners was determined by Authorities for denying customs duty--High Court in exercise of Constitutional jurisdiction setting aside illegal order of Authorities, directed to determine price in accordance with law after showing material used by Authorities to importers and after allowing them proper opportunity of, hearing as well as producing evidence in rebuttal if necessary. Indus Auto Mobile v. Central Board of Revenue PLD 1988 Kar.99 ref. ORDER SAEEDUZZAMAN SIDDIQUI, J.--The petitioner has challenged in this petition the determination of normal price of an imported consignment of unwrought plastic by the Customs Authorities under section 25 of the Customs Act 1969. The goods were imported by the petitioner from Hungary during the shipping period 1984-85. The bill of entry for home consumption in respect of consignment was submitted on 12-1-1985. It is an admitted position that in the invoice submitted by the petitioner the value of unwrought plastic sheet in rolls imported by the petitioner was declared as 90 cents per meter C & F. However, the Customs Authority did not accept the price declared in the invoice as normal price of the consignment and assessed the same at the rate of U.S. 1.50 per meter. The endorsement on the B/F showing assessment of price at U.S.$ 1.50 does not indicate that before determining the same the petitioner was either issued any notice or was heard and shown the material used by the Customs Authorities in determination the C & F value at U.S. $ 1.50. When this case came up for hearing before us on 10-10-1981 we pointed out to the learned Standing Counsel who represented the respondent m the case that there is nothing on record to show that the petitioner was either heard or shown the material used by the Customs Authority in determining the C & F value of consignment of unwrought plastic. The learned Standing counsel requested for…

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