Law: Customs Act, 1969

Section: 25

(a) Customs Act (IV of 1969)--Ss. 25C & 25---Take-over of imported goods under S.25C of the Customs Act, 1969--Scope---Unless it was established that under invoicing had been committed, the take over of imported goods under S.25C, Customs Act, 1969 could not be allowed---Under invoicing could only be established when resort to the provisions of S.25, Customs Act, 1969 was taken in order to ascertain the actual market value of the imported consignment. (b) Customs Act (IV of 1969)--- ----Ss. 25C & 25---Constitution of Pakistan (1973), Art. 199---Constitutional petition---Object and purpose of S.25C Customs Act, 1969---Take over of imported goods under S.25C of Customs Act, 1969---Procedure to be adopted by the Customs Authorities before taking-over the imported goods under S.25C Customs Act, 1969 and obligations of importer in such a situation, elaborated with illustrations by High Court. Section 25 of the Customs Act provides several steps for the purposes of determining customs value of imported goods. The customs value so determined is then treated as their transactional value and applicable rate of duty is computed on such value. While determining customs value, there is always a .chance that customs official may determine such value that might be substantially lower than the actual transactional value of the imported goods. In order to curb clearance of goods at under-invoiced value, section 25C has been incorporated in the Customs Act. Under section 25C, under-invoicing of imported goods can be detected with the aid of a third party. As a first step, section 25C allows a third party to make an offer to the Customs Authorities for purchase of the imported goods at a price which is substantially higher than the declared value. Upon receiving such offer, the matter is placed before the highest official of the Customs i.e. the Collector of Customs, who is to first satisfy himself that the declared value is not the actual transactional value. The satisfaction of the Collector of Customs precedes all other steps that are required to be taken under section 25C for the take over of the imported goods. Therefore, before any step for take-over of the…

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