Law: Customs Act, 1969

Section: 25

Customs Act (IV of 1969)--Ss. 25 & 81---Determination of value of goods---Procedure--­Provisional assessment---Contention of the appellant was that under S.25 of the Customs Act, 1969, a procedure having been laid down for purposes of valuation, the dependence of the Customs Department on the advice of Traders Association was something alien to the system and should not have been acted upon---Validity---Held, when a system was laid for the purpose of valuation, it had to be adhered to and appreciation of any evidence in that respect had to be in conformity with what was prescribed because otherwise depending on something outside the laid down methodology would amount to an aberration and hearsay and could damage the requirement given by the law---Advice coming from the Traders Association was only a factor which was to be considered while the record showed that the main factor taken into consideration was the advice of the Association---Such situation, in circumstances came in clash with the provisions of S.25 of the Customs Act, 1969 and therefore was not tenable in law and it would be proper if the matter was remitted to the Deputy Collector Customs for following the procedure under S.25 read with S.30 of the Act for coming to a correct valuation in accordance with law---Advice given by the Association, however, was to be considered as one of the factors in that connection but not the basis. JUDGMENT ALI NAWAZ CHOWHAN, J.---This is an appeal under the provisions of section 196 of the Customs .Act, 1969 against an order in Appeal bearing No.7(464)CUS/IB/2000, dated 29-1-2002 passed by the Customs, Excise and Sales Tax Appellate Tribunal, Islamabad, against an Order-in-Original No. 5 of 1999, dated 29-1-1999 passed by the Deputy Collector Customs, Dry Port Rawalpindi. 2. Precisely the matter relates to the charging of customs duty of "Green Tea" imported from Vietnam. 3. The importer on the basis of the import invoice declared the amount per unit at US$ 1.25/kg. The goods were provisionally released under the provisions of section 81 of the Customs Act, 1969 but the department while releasing the goods obtained a bank guarantee from the appellant for…

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