The COLLECTOR OF CUSTOMS vs SONIA INTERNATIONAL Ss — 2022 PTD 1836 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2022 PTD 1836 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2022
Reporter: PTD
Parties: The COLLECTOR OF CUSTOMS vs SONIA INTERNATIONAL Ss
Subject matter: Tax & Customs
Provisions referred to: 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

The COLLECTOR OF CUSTOMS VS SONIA INTERNATIONAL Ss.25 & 196---Valuation of goods imported---Method applicable---Customs authorities determined value of goods under Fall Back Method as provided in S.25(9) of Customs Act, 1969---Customs Appellate Tribunal allowed appeal of importer and directed the authorities to apply Sequential Method as provided in S.25(1) to (8) of Customs Act, 1969---Validity---Customs Appellate Tribunal allowed appeals in the matter on the basis of valuation of Customs authorities as determined in the matter violating Sequential Method provided under S.25(1) of Customs Act, 1969, as the was in violation of mandatory period of time required for such exercise after provisional release---Value of imported goods could not be determined by Customs authorities directly under S.25(9) of Customs Act, 1969, bypassing preceding provision from S.25(1) to (8) of Customs Act, 1969---High Court declined to interfere in order passed by Customs Appellate Tribunal holding that valuation could not be made directly under S.25(9) of Customs Act, 1969, and the same was time barred--- Reference was dismissed, in circumstances.

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