Law: Customs Act, 1969

Section: 25

[Customs Act (IV of 1969)].....Section 25--Assessment of value of goods--Customs Authorities refusing to accept value declared by importer who imported agricultural machinery from China as according to Customs Authorities supplier had charged lesser price which could not be made basis of assessment--Customs Authorities relied upon a certificate issued by China National Machinery Import and Export Corporation containing price of Diesel Engine CAF Karachi and based assessment value on sale certificate and on other material--Importer contended to certificate did not reflect correct value in view of special terms and conditions contained in agreement between said Corporation, and their associate in Pakistan and that the certificate was procured--Held, importer was not barred from referring to such price as a piece of evidence for purpose of arriving at the correct price--For purpose of assessing value department had to rely upon some material which was to be shown to an importer and latter had to be given an opportunity to bring on record some other material in rebuttal to show that factually value declared by him in Bill of Entry was correct valuation--Case was remanded to department with direction that it should decide case afresh on question of price on above said terms. ORDER AJMAL MIAN, C.J.--By this common judgment, we intend to dispose of the above eight constitutional petitions. The petitioners have imported certain agricultural machinery from China. Upon the arrival of the consignments, they declared the value as per invoices, which respondent No.1 has not accepted. The petitioners have, therefore, filed the above petitions. The petitioners alongwith the petitions have inter alia annexed an order dated 30-9-1987 passed by Mr G.A. Jehangir, Additional Secretary, Govt. of Pakistan, upon a Revision No.1 (116)/Rev-Cus of 1987 filed by one Riaz Hussain Sheikh, in order to indicate that respondent No.3 had accepted the invoice value and did not accept the value assessed by the Customs Department. It has, therefore, been contended by Mr. Khursheed Anwar Shaikh, learned counsel for the petitioners that respondent No.1 has no justification not to accept the value…

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