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Imported and exported goods---Power to determine customs value---Scope---Customs value of imported goods, under S.25 of the Customs Act, 1969, shall be the transaction value, that is the price actually paid or payable for the goods when sold for export to Pakistan---Collector of Customs, on his own motion, or the Director of Customs Valuation on his own motion or on a reference made to him by any person or an officer of Customs, may determine the customs value of any goods or category of goods imported into or exported out of Pakistan after following the method laid down in S.25, Customs Act, 1969, whichever is applicable---Section 25-A of the said Act starts with a non-obstante clause, as it provides notwithstanding the provisions contained in S.25---Subsection (2) of S.25-A provides that...
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