Law: Customs Act, 1969

Section: 25

(a) Customs Act (IV of 1969)--Ss. 25-C & 155-H---Freedom of Information Ordinance (XCVI of 2002), Ss. 3, 8 & 15---Under-invoicing of imported goods, detection of---Information regarding description quantity, quality, port of export, country of origin and value of imported goods declared by importer---Right to such information of a person interested in making an offer under S.25-C of Customs Act, 1969---Non-disclosure of such information to such interested person by Customs Authorities claiming immunity under S.155-H of the Customs Act, 1969---Validity---Object of S.25-C of Customs Act, 1969 was to facilitate detection of under-invoicing in order to prevent evasion of customs duties and charges---Immunity from making such disclosure claimed by Customs Authorities, if permitted, would defeat such object of S.25-C of the Act---Such information to be gathered by such interested .person would not fall within any of immunities provided under Ss. 8 & 15 of Freedom of Information Ordinance, 2002---Duty of Customs Authorities to disclose such information to such interested person as same would help in preventing under-invoicing-Principles. Section 155-H of the Customs Act, 1969 bars the Customs Authorities from divulging information about the imported goods to a third person. The object of section 25-C of the Customs Act, 1969 is to facilitate detection of under-invoicing so as to prevent evasion of customs duties and charges This object cannot be achieved if the Customs Authorities claim immunity under section. 155-H of the Customs Act, 1969, which if permitted would defeat the very purpose of section 25-C of the Customs Act, 1969. The information as to description of the imported consignment, the quantity, the quality, the country of origin, the port of export and the value declared for such goods is necessary to make offer under section 25-C. If these material particulars are not disclosed to a local buyer, he would not be able to make his offer under section 25-C which would have facilitated detection of under-invoicing, if any committed. Divulging requisite information to a person interested in making an offer under section 25-C is therefore necessary…

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