The DIRECTOR, DIRECTORATE OF POST CLEARANCE AUDIT (SOUTH), KARACHI vs JW SEZ (PRIVATE) LIMITED Ss — 2022 PTD 1787 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

Case information

Citation: 2022 PTD 1787 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE
Court: Lahore High Court
Year: 2022
Reporter: PTD
Parties: The DIRECTOR, DIRECTORATE OF POST CLEARANCE AUDIT (SOUTH), KARACHI vs JW SEZ (PRIVATE) LIMITED Ss
Subject matter: Service

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, DIRECTORATE OF POST CLEARANCE AUDIT (SOUTH), KARACHI VS JW SEZ (PRIVATE) LIMITED Ss.25, 32 & 32-a---Value of imported and exported goods---Transaction value---Mis-declaration---Fiscal fraud---Scope---Directorate of Post Clearance audit initiated a comprehensive audit of imports of vehicles by the respondent-importer---Directorate of Post Clearance audit found that the buyer and seller were related parties, as such, transaction value could not be accepted; that identical/similar goods method was not applicable as the respondent was sole importer of vehicle and that the respondent had caused a huge loss to the exchequer---Collector of Customs (adjudication) vacated the show-cause notice on the ground that method of determination of value of vehicles was incorrect---Validity---Supplier of the respondent had purchased CBU (Completely Built Up) vehicles from the OEM (Original Equipment Manufacturer) and had sold the same to the respondent at much lower values, which could not be considered as bona fide transaction value---Correct value of the vehicle appearing at the official website of the manufacturer was much higher, which established that the supplier had engaged in an undervalued transaction---Verification by Chinese Customs, China Council for Promotion of International Commerce did not have any legal cover under the Customs act, 1969---The only authentic document was by the manufacturer which was hopelessly missing in the case---Respondent had initially imported three vehicles from the OEM, which were assessed at a higher value but when the bulk quantity of 2080 units were imported through the supplier, the price came down---Charges levelled in the show cause notice stood established---Order-in-original was set aside and the appeal was allowed.

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