Summary: Constitution of Pakistan-------Art. 199---Saked Employees (Re-instatement) Act (XXII of 2010), S.4(b)---Reinstatement on orders of the High Court---Issuance of writ by the High Court against anotherHigh Court---Scope---High Court could not issue a writ against another Bench of same HighCourt or against another High Court with regard to an order regarding re-instatement inservice passed in judicial capacity.

Summary: Background:The respondent imported two consignments of FIR Steel Sheets from Ukraine. The actual transaction values reflected in the invoices were USD 175 and USD 180 per metric ton, respectively. However, at the time of inspection, the appraising staff assessed the goods to be of secondary quality and valued them at USD 174 per metric ton. The respondent declared the goods to be of secondary quality at USD 157 per metric ton during ex-bonding.---Issues:Whether the goods should be assessed based on the actual transaction value or the value assessed by the appraising staff.Whether the respondent is liable to pay duty based on the assessed value.---Holding/Reasoning/Outcome:The court held that under Section 25(1) of the Customs Act, duty is to be levied based on the price actually paid or payable when sold for export to Pakistan. Since the declared values matched the actual transaction values reflected in the invoices, the Letter of Credit, and the Goods Declaration, there was no need to invoke Section 25(5) to assess the goods. The court emphasized that the differential amount is liable to be recovered from the respondent based on the undisputed transaction values. Therefore, the appeal was allowed, and the impugned judgment was set aside.---Quote:The question of invoking sub-section 5 of section 25 of the Customs Act 1969 does not arise at all if the value of the goods can be assessed on the basis of transaction value (the price actually paid or payable for the goods sold for export to Pakistan) under sub-section 1 of section 25 of the Customs Act 1969.

Summary: Summary Pending

Summary: Summary pending

Summary: Summary pending

Summary: Summary pending

Summary: Summary pending

Summary: Summary pending

Summary: Summary pending

Summary: Summary pending