Law: Customs Act, 1969

Section: 25

(a) Customs Act (IV of 1969)---Ss. 25, 30 & 196---Import of goods---Assessment of customs duty of goods at the rate of declared value---Validity---Importer, imported goods from Canada and ITP of the goods of same origin being not available, goods were assessed at the rate of declared value---Appellant had claimed that goods should have been assessed as per ITP Commodity Code for Commodities of US origin and not on declared value--­Appellant had also averred that he had purchased the goods at the higher rate, but at the time of exbonding, the prices of goods having decreased, goods should have been assessed at a lower value---Value of imported goods fur purposes of customs duties was that transaction value in terms of S.25 of Customs Act, 1969 and relevant date for determination of rate of import duty had to be in accordance with S.30 of Customs Act, 1969, and goods were assessed at transaction value as given by the appellant himself on the exbonding Bill of Entry---Appellant did not lead any evidence to indicate that at the time of exbonding of the goods, the prices of the similar goods had fallen---Contention of appellant that ITP of goods of US origin should have been considered, was repelled because under Customs Act, 1969 and Notification issued thereunder, it was relevant only for goods of the country to which it related and goods, subject-matter of appeal were imported from Canada and not from USA---Case of appellant having been decided by Tribunal through well reasoned orders and such concurrent orders not reflecting any illegality and no question of law arising interference was not called for. (b) Constitution of Pakistan (1973)--- ----Art. 185(3)---Leave granting order, nature of---Leave granting order was not law declared. JUDGMENT TASSADUQ HUSSAIN JILANI, J.---The goods subject-matter of this appeal i.e. Bleached Soft Wood Kraft Pulp and Bleached Hard Wood Kraft Pulp were imported from Canada, Bill of Entry was filed wherein the declared Invoice Value was US $ 678 pmt. At the time of ex-bonding the appellant prayed that the goods be assessed @ US $ 545 pmt. The goods were assessed at the rate of declared value because the ITP of the goods of same…

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