Law: Customs Act, 1969

Section: 25

(a) Customs Act (IV of 1969)--Ss. 25 & 25-A---Determination of customs value of imported goods---Procedure---Authority as provided in S.25-A of Customs Act, 1969, while determining value of a particular item would have to follow procedure provided in S.25 thereof in sequence mentioned therein---Salient features of S.25-A of Customs Act, 1969 stated. (b) Interpretation of statutes--- ----Fiscal statutes---Methods of interpretation stated. The settled principles of interpretation of fiscal laws are that firstly, the law should be interpreted as it is and the intention of legislature should be gathered from the plain reading of the language of law. The second method of interpretation of fiscal statute is that if the construction of the language is not clear and there is a possibility of two interpretations, in such situation the interpretation is made in favour of the subject and not in favour of the Revenue. Messrs Volkervam (Pakistan) Ltd. v. Sindh Employees' Social Security Institution and another PLD 1985 Kar. 37 and Arif Hussain Shah v. Operative Director, Administration, Electric Equipment Manufacturing Co. Ltd. and another PLD 1979 Lah. 603 ref. Mr. J. Rowlet in Cape Brandy Syndicate v. Inland Revenue Commissioner 1921 K.B. 69; Messrs Hirgina and Co. (Pak.) v. Commissioner of Sales Tax Central Karachi 1971 SCMR 128; The Commissioner of Agri Income Tax East Bengal v. BWM Abdul Rehman 1973 SCMR 447 and Collector of Customs (Karachi) v. Messrs Abdul Majeed Khan 1977 SCMR 371 rel. (c) Customs Act (IV of 1969)--- ---Ss. 25 & 25-A---Preparation of value advice of imported goods---Mandatory to follow procedure provided in S.25 of Customs Act, 1969 while preparing such advice--Principles. (d) Customs Act (IV of 1969)--- ----S. 25-A---Word' "any person" as used in S.25-A of Customs Act, 1969---Connotation---Prefix "any" before "person" had enlarged its scope---Such person could be an individual firm, company, local manufacturer, importer, non-importer or a third person aggrieved for any reasons---Principles. (e) Qanun-e-Shahadat (10 of 1984)--- ----Art. 129(g)---Evidence available with a party, withholding of---Effect---Presumption would be that such party…

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