138. It is also important to note certain statements made by the
Government of Pakistan when it objected to the litigation pending in the
Swiss courts. Pakistan’s Brief on Objections to Jurisdiction filed with the
Geneva Court of First Instance described certain aspects of the PSI Agreement
as follows:This Tender was made in the context of a delegation to the private
sector of part of the Customs power belonging to the State by
virtue of the Pakistan “Customs Act” 1969 more particularly
Art. 25 which gives competence to the federal public servants
to determine the value of the goods imported and exported…”;
In enumerating the services to be performed by SGS it was : “generally
speaking [to] take care of raising the Customs revenue by
putting into place trustful and simplified proceedings”, “conduct
enquiries in conjunction with the Pakistan Customs,”
“educate the Pakistani Custom authorities on the techniques of
evaluation and application of Customs rules.