Law: Customs Act, 1969

Section: 25

(a) Customs Act (IV of 1969)--Ss. 25, 79-A, 80-A & 81---Customs Rules, 2001, Rr. 108 to 122---Constitution of Pakistan (1973), Art.199---Constitutional petition---Determination of customs value of goods---Different methods of valuation provided in S.25 Customs Act, 1969 and the Customs Rules, 2001 are required to be applied in a sequential order and without visible exercise reflected on record, no resort can be made to S.25(5) Customs Act, 1969 and likewise without similar exercise under S.25(5) no resort can be made to S.25(6) of the Act---In the same manner without an exercise in writing on record under S.25(6) no resort can be made to S.25(7) and similarly to S.25(8) and S.25(9)---Such exercise is to be made in each case separately---On the basis of exercise in the case of earlier imports by other importers it cannot be applied to any subsequent import by another importer---Reasons recorded. Provisions of section 25 Customs Act, 1969 are to be followed in the sequential manner. In addition to the concession on the part of Collector of Customs and Director of Customs Valuation & PCA it is specifically provided by the legislature in subsection (10) of section 25 that subsections (1), (5), (6), (7), (8) and (9) define how the customs value of imported goods is to be determined under the Customs Act. The methods of customs valuation are required to be applied in a sequential order except reversal of the order of subsections (7) and (8) at the importer's request, if so agreed by Collector of Customs. Whenever a question for determination of the customs value of goods for the purpose of Customs Act, arises, the methods provided in section 25 are to be applied in a sequential order. The established principle of interpretation of the tax laws is that the plain language of the law is to be applied. A bare perusal of section 25 shows that it is specifically provided in subsection (1) of section 25 that the customs value of the imported goods, subject to the provisions of this section and rules shall be the transaction value, i.e. the price actually paid or payable for the goods when sold for export to Pakistan. The detailed guidelines in this behalf are given…

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