SALMAN PAPER PRODUCTS (PVT.) LTD. vs The COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTOR APPRAISEMENT (EAST), KARACHI S — 2022 PTD 1922 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

Case information

Citation: 2022 PTD 1922 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE
Court: Lahore High Court
Year: 2022
Reporter: PTD
Parties: SALMAN PAPER PRODUCTS (PVT.) LTD. vs The COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTOR APPRAISEMENT (EAST), KARACHI S
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

SALMAN PAPER PRODUCTS (PVT.) LTD. VS The COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTOR APPRAISEMENT (EAST), KARACHI S.25-a---Power to determine the customs value---Valuation ruling, applicability of---Scope---Department, after clearance of goods, issued a show cause notice to the importer alleging mis-declaration on the ground that the importer had not assessed the duty and taxes in accordance with the valuation ruling issued under S. 25-a of Customs act, 1969---Deputy Collector of Customs vacated the show cause notice---Intervener, another importer of identical goods who was paying duty and taxes in accordance with the valuation ruling, assailed order passed by Deputy Collector of Customs---appeal was dismissed, both intervener and importer assailed the order-in-appeal---Validity---Importer and other parties had not disputed classification of imported goods and the customs value which was determined through valuation ruling---Value determined under S. 25-a(1) was the applicable customs value for assessment of such imported goods---Locus standi of the intervener was found established in the case---Impugned order-in-original was discriminatory, illegal and arbitrary---Order-in-appeal and order-in-original were set aside---appeals were allowed, in circumstances.

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