V e r s u s
Judge Name: Sabihuddin Ahmed, C.J. and Faisal Arab Judgment Result: Order accordingly. Other Law Journal References: 2007 PTD 2250 —-ss. 25c & 25-constitution of pakistan, 1973–art. 199–take-over of imported goods under s.25c, customs act-protection under intellectual property laws–scope and effect–object and purpose of s.25c of act, being to curb the tendency of under invoicing by a dishonest importer, irrespective of the fact whether imported goods were protected or not under the laws governing intellectual property, if an offer is received u/s.25c, customs act, and pursuant thereof under-invoicing is detected then the imported goods would be subject to take-over under the provision of s.25c, customs act–protection of imported goods under the intellectual property laws could not be used as a shield to resort to under-invoicing and deprive the exchequer of the customs duties and charges at the actual transaction value.