Law: Customs Act, 1969

Section: 25

Customs Act (IV of 1969)--Ss. 25, 205, 32 & 156(14)---Establishment of Office of Federal Tax Ombudsman Ordinance. (XXXV of 2000), S.9---Customs General Order No.25 of 1973---Standing Orders Nos.6 of 1991, dated 9-2-1991 and 17 of 1991, dated 15-5-1991---S.R.O. 412(I)/1, dated 18-6-2001--­Value of imported and exported goods---Duty drawback ---Only five pieces out of total consignment were weighed---Examination Officer observed that weight of consignment was less by 20% and copy of shipping bill was detained for action on weight variation---Validity---Samples for possible valuation check could be drawn if total/composite rate of rebate was 10% or more---Normally samples could not be drawn on 44e pretext of mis-declaration of value from goods consigned to high tariff countries but these could be drawn in cases of indirect export on suspicion---According to Customs General Order No-5 of 1994, where total rebate on items did not exceed 10 % such items would not be ordinarily subjected to valuation check and the declared value would be accepted---Customs .General Order No.6 of 1991, dated 2-9-1991 laid. down that in cases involving valuation dispute' a sample could be forwarded to the Price Control Committee for determination. of normal value but where valuation was, objected to there had to be an evidential data on record for perusal of the aggrieved party---Department would be justified in drawing samples if the composite rate of rebate was 10% or more and the goods were not consigned to a high tariff country and if there was sufficient evidence of comparable, price to .draw samples for submission to the Price Control Committee for a price check--­Department needed to demonstrate whether or not the goods of the complainant were exported to a high tariff country, whether or not the composite rate of rebate duty drawback was 10% or more, whether the Department had sufficient evidence on the basis of which the samples were drawn and sent to Price Control Committee and whether Price Control Committee was legally empowered to determine values in cases referred to them; it was only after doing such exercise that a clear picture of the case would emerge---If on the…

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