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The DIRECTOR CUSTOMS VALUATION, KARACHI vs USMAN TRADER Ss — 2022 PTD 1314 KARACHI-HIGH-COURT-SINDH

Case information

Citation
2022 PTD 1314 KARACHI-HIGH-COURT-SINDH
Court
Sindh High Court
Year
2022
Reporter
PTD
Parties
The DIRECTOR CUSTOMS VALUATION, KARACHI vs USMAN TRADER Ss
Provisions referred to
S. 25; S. 25-

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

The DIRECTOR CUSTOMS VALUATION, KARACHI VS USMAN TRADER Ss.194-a & 25-a---appeals to the appellate Tribunal---Power to determine the customs value---Scope---Department assailed order passed by appellate Tribunal whereby it not only set aside the valuation ruling issued by the department but also revived the earlier valuation ruling and directed the department to finalize the provisional assessments in accordance with the earlier valuation ruling---Validity---appeal before the appellate Tribunal was only in respect of the impugned ruling and not the provisional assessments---Neither any assessments were finalized against the respondents nor any other assessment orders were before the appellate Tribunal---Department had to pass a final assessment order and while doing so the department could always resort to S. 25, if a ruling issued under S. 25-a had been set aside---Tribunal was not justified in giving the referred directions---Directions issued by the Tribunal were set aside and the order stood modified to that extent---Reference applications were party allowed.

Other judgments reported in 2022 PTD

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