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

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---No assessment can be made on the basis of working of a committee constituted for the purpose of determining the deductive valuation under S.25(7) of Customs act, 1969, without associating importer or his representative in each case.

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