COLLECTOR OF CUSTOMS vs JUNAID ENTERPRISES Ss — 2022 PTD 1059 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2022 PTD 1059 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2022
Reporter: PTD
Parties: COLLECTOR OF CUSTOMS vs JUNAID ENTERPRISES Ss
Subject matter: Tax & Customs
Provisions referred to: S. 25-D; S. 25; Customs Act

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

COLLECTOR OF CUSTOMS VS JUNAID ENTERPRISES Ss. 181 & 25---SRO No.499(I)/2009, dated: 13-06-2009---Value of imported and exported goods---Option to pay fine in lieu of confiscation---Scope---Value notified through a valuation ruling by the department is in fact based on estimation and is not always reflective of the transactional value---Such is in fact notional at times and in majority has been subject to challenge in accordance with S.25-D of the Customs Act, 1969---Though it is required to be notified after following the methods as provided under S. 25, but in any case it is not reflective of any direct evidence of exactly an identical goods; hence, will not fulfill the criterion as laid down in para 1(d) of SRO No.499(I)/2009 dated: 13-06-2009 to sustain any confiscation and imposition of fine.

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