Law: Customs Act, 1969

Section: 16,25,31(1)(2)

Law: Constitution of Pakistan, 1973

Section: 185(3)

[Customs Act (IV of 1969)]........S 25---Assessment of imported goods---Assessing Officer, authority of---Scope---Officer of customs department is authorized under S.25 of Customs Act, 1969, to reject declared value of consignment imported it Pakistan and to asses the same. (b) Customs Act (IV of 1969)--S. 25---Declared value of imported goods, rejection of---Principles---For rejecting or refusing to accept value declared by consignee in respect of imported goods, concerned officer is required to give cogent, plausible and satisfactory reasons for non-acceptance of declared value and rejection thereof cannot proceed on whims or desire of officer of Customs department---Assessing Officer is required to point out some flaw or defect or such circumstances which create doubt with regard to veracity and correctness of declared value or that same had been under ­invoiced---In determining or assessing fair value or normal price of such imported consignment, concerned officer is tinder obligation to take into consideration all necessary factors and circumstances enumerated in S.25 of Customs Act, 1969, for such determination and assessment. (c) Customs Act (IV of 1969)--- ----Ss. 16, 25 & 31(1)(2)---Constitution of Pakistan (1973), Art.185(3)---Assessment of imported goods---Declared value, rejection of---Collector of Customs, on allegation of misdeclaration, ordered confiscation of goods allowing importer to redeem the same on payment of 50% fine equal to amount of duty and taxes---Customs, Excise and Sales Tax Appellate Tribunal allowed appeal filed by importer and set aside the order passed by Collector Customs, which order was maintained by High Court---Validity---Nothing was available on record to indicate that Customs Department had secured or had attempted to secure invoices from other importers who had imported identical or similar consignment in Pakistan with a view to show that price declared by such other importers greatly varied from price declared by importer---In absence of such an exercise, action in rejecting declared value of consignment would amount to an arbitrary and capricious exercise---Resort to S.25(7) of Customs Act, 1969, was to be made…

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