KHYBER EXPORT (FAR-EAST) CO. vs The DIRECTOR GENERAL, DIRECTORATE GENERAL OF CUSTOMS VALUATION Ss — 2022 PTD 1812 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

Case information

Citation: 2022 PTD 1812 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE
Court: Lahore High Court
Year: 2022
Reporter: PTD
Parties: KHYBER EXPORT (FAR-EAST) CO. vs The DIRECTOR GENERAL, DIRECTORATE GENERAL OF CUSTOMS VALUATION Ss

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

KHYBER EXPORT (FAR-EAST) CO. VS The DIRECTOR GENERAL, DIRECTORATE GENERAL OF CUSTOMS VALUATION Ss.25 & 25-a---Value of imported and exported goods---Power to determine the customs value---Scope---Where valuation ruling was issued during pendency of case of importer, which was yet to be finalized and was in continuation of earlier valuation ruling and proceedings, appellate Tribunal observed that the importer could not be deprived of benefit of the same, as it would amount to gross injustice.

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