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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
Subject matter
Tax & Customs
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

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---When S. 25 of Customs act, 1969, exhaustively provides the modes for determination of value then resorting to S.25-a without convincing reasons is uncalled for.

Other judgments reported in 2022 PTD

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