COLLECTOR OF CUSTOMS vs ABDULLAH TRADERS Ss — 2022 PTD 372 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2022 PTD 372 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2022
Reporter: PTD
Parties: COLLECTOR OF CUSTOMS vs ABDULLAH TRADERS Ss
Subject matter: Tax & Customs
Provisions referred to: 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

COLLECTOR OF CUSTOMS VS ABDULLAH TRADERS Ss.25-a, 32 & 32(3a)---Valuation ruling---Determination---Dispute was with regard to applicability of proper valuation ruling---Goods declaration in question was filed prior to insertion of S.25-a(4) in Customs act, 1969---Validity---In earlier regime importers were neither issued fresh valuation ruling nor endorsed reasons for continuity of earlier valuation ruling---Section 25-a(4) of Customs act, 1969, was clarified for continuity of existing valuation ruling until and unless revised or rescinded by competent authority---authorities applied sequential method of S.25 of Customs act, 1969, which was acceptable in previous regime prior to amendment carried out in terms of S.25-a (4) of Customs act, 1969---Provision of S.25-a(4) of Customs act, 1969, could not be pressed into service in respect of consignments which were imported in earlier regime i.e. between 9-4-2010 to 18-6-2010 in order in question to which no challenge was made---Only question raised was with regard to considering of valuation ruling, which ruling had been reviewed by competent authority by virtue of powers conferred under Ss.25-a & 25-D of Customs act, 1969---High Court decided the question in favour of respondents---Reference was dismissed, in circumstances.

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