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The COLLECTOR OF CUSTOMS vs UROOJ AUTOS Ss — 2022 PTD 1882 KARACHI-HIGH-COURT-SINDH

Case information

Citation
2022 PTD 1882 KARACHI-HIGH-COURT-SINDH
Court
Sindh High Court
Year
2022
Reporter
PTD
Parties
The COLLECTOR OF CUSTOMS vs UROOJ AUTOS Ss
Subject matter
Tax & Customs
Provisions referred to
S. 2; 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 UROOJ AUTOS Ss.2(kka), 25 & 196---Reference---Goods Declaration---Valuation, determination of---Factual inquiry---Forum---Dispute was with regard to valuation of goods imported by respondent company---Validity---Customs Appellate Tribunal was the last fact finding authority, which had opined that respondent company submitted all required commercial documents including commercial invoice, packing list and bill of lading to customs authorities---Documents presented and relied upon by respondent company were admissible in terms of S.2(kka) of Customs Act, 1969---Customs Appellate Tribunal had given factual finding that examination report furnished by Examination Staff of Customs Department did not object to quantity of the items imported---Difference between authorities and respondent company was only with regard to the fact that whether parts imported were genuine or non-genuine---Such aspect according to the Tribunal was satisfactorily explained by respondent company---Price of items, as determined by Directorate General Valuation, was in consonance with rates as declared by respondent company in various documents furnished by them and in Good Declaration as well pertaining to non-genuine parts---High Court declined to interfere in findings of Customs Appellate Tribunal, as while exercising advisory jurisdiction, points of facts determined by Customs Appellate Tribunal could not be interfered with---Reference was dismissed in circumstances.

Other judgments reported in 2022 PTD

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