Law: Customs Act, 1969

Section: 25

Customs Act (IV of 1969)----S. 25---Constitution of Pakistan (1973), Art.199---Determination of value of goods---Department while determining value of goods under S. 25 of Customs Act,1969 is duty bound to enclose evidence on basis of which valuation disclosed by importer was rejected and fresh determination of value under S. 25 of the Act was made---Importer in such a case is also entitled to lead evidence in rebuttal in support of valuation declared by him in Bill of Entry---Department determining valuation of importer's goods under S. 25 but unable to point out any material on record on basis of which such valuation was made---Valuation so made declared was as without lawful authority and of no legal effect---Department was directed to redetermine valuation of consignment under S. 25 of Customs Act after affording opportunity of hearing to petitioner and showing him evidence which Department proposed to use against him. ORDER SAEEDUZZAMAN SIDDIOUI, J.--The petitioner in the above case imported Teak-Wood from Burma against Import Licence No.200036 dated 17-9­1979. The goods arrived at Karachi Port in two consignments vide; Index No.23 IGM No.29 dated 6-1-1980, Index No.16 IOM No.437 dated 5-4-1980. The petitioner submitted In-bond Bills of Entry dated 18-3-1980 and 3-5-1980 on which customs duty was assessed on the value declared by the petitioner in the respective Bills of Entry. Subsequently in June, 1981 upon payment of customs duty and other charges assessed by the customs department the consignments were ex-bonded. On 3-9-1981 the petitioner was served with notices by respondent No.4 in which it was alleged that petitioner had violated section 26 of the Customs Act. The case of the petitioner is that they submitted a reply to the above show-cause notices on 9-9-1981 but it is denied by the respondents. It is stated in the counter-affidavit filed on behalf of respondents that neither any reply was received to the show-cause notices nor any one appeared on the date of hearing. On 28-1-1982 respondent No.4 by two letters of the same date called upon the petitioner to pay the sum of Rs.18,499 and Rs.21,859 respectively which' was allegedly short recovered as…

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