Messrs HOME LIFE through Proprietor VS DIRECTOR-GENERAL OF CUSTOMS VALUATION AND PCA, DIRECTORATE OF CUSTOMS VALUATION OF PPA, KARACHI, 2006 PTD-KARACHI-HIGH-COURT-SINDH 1635 (2006)

Customs Act (IV of 1969)--

----S. 25---Constitution of Pakistan (1973), Art. 199---Constitutional petition---Valuation of imported goods---Advice of the trade body of the line of imported goods, could be kept into consideration, but determination of value of imported goods was to be made in accordance with the clear parameters laid down in S.25 of the Customs Act, 1969.

Shafqat Mehmood Chohan for Petitioner.

Raja Muhammad Iqbal for Respondents.

ORDER

It is contended that the Valuation Authorities are not bound to evaluate the imported goods on the basis of the advice from Pakistan Sanitary Merchants and Manufacturers Association but are required to independently apply their minds for the purposes of determining transaction value of the goods. Learned counsel for the respondents agrees to the extent that the advice of the Association is not binding upon the Valuation Authority. For the foregoing reasons, we would by consent allow these petitions to the extent that the matters are remanded to the Valuation Authority who may take into consideration the advice of the Association, but will determine the transaction value of the goods in accordance with the clear parameters laid down in section 25 of the Customs Act. The petitions stand disposed of. We expect the exercise to be completed within one month from the receipt of this order.

M.B.A./H-12/KOrder accordingly.