KHYBER EXPORT (FAR-EAST) CO. vs The DIRECTOR GENERAL, DIRECTORATE GENERAL OF CUSTOMS VALUATION S — 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 S
Subject matter: Tax & Customs
Provisions referred to: S. 25---G; S. 25; Customs Act

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 S. 25---General Agreement on Tariffs and Trade (GATT), Arts. I to VIII---Value of imported and exported goods---Scope---Section 25 of the Customs Act, 1969, completely corresponds with the Articles of the General Agreement on Tariffs and Trade and mandatorily requires its implementation, as such, the legal strength of S.25 empowers the concerned officials of customs to act accordingly.

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