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
Provisions referred to: S. 24-; 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---General Clauses act (X of 1897), S.24-a---Value of imported and exported goods---Power to determine the customs value---Reasons for decision---Scope---Customs authorities are limited or restricted only to the methods set forth in S. 25 and are not to act otherwise---If, some method other than that specified in S. 25 is complied, that would be ultra vires the powers conferred under S.25-a---Determination of value under S. 25-a is not a simple thing---Ruling should contain sufficient details to show that S. 25-a has been properly applied---Valuation ruling should be issued through a speaking order as per the mandatory requirement of S. 24-a of General Clauses act, 1897.

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