AHMED RUBBER, KARACHI vs ASSESSMENT OFFICER, GROUP-II, MCC Of PMBQ, KARACHI Ss — 2022 PTD 381 CUSTOMS-APPELLATE-TRIBUNAL-KARACHI

Case information

Citation: 2022 PTD 381 CUSTOMS-APPELLATE-TRIBUNAL-KARACHI
Year: 2022
Reporter: PTD
Parties: AHMED RUBBER, KARACHI vs ASSESSMENT OFFICER, GROUP-II, MCC Of PMBQ, KARACHI Ss
Subject matter: Criminal
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

AHMED RUBBER, KARACHI VS ASSESSMENT OFFICER, GROUP-II, MCC Of PMBQ, KARACHI Ss. 83 & 25---Clearance for home consumption---Value of imported and exported goods---Scope---Appellant imported a consignment of auto care products---Assessing officer enhanced the value of declared goods in accordance with Ss.25(5) & 25(6) of Customs Act, 1969---Validity---Only where the goods could not have been assessed on transaction value then goods to be assessed on the basis of value of identical goods sold for export to Pakistan---Respondents in determining the value of goods had to resort to sequential manner under S.25 of the Customs Act, 1969, where the exercise had to stop at the first method found applicable and it was neither permissible nor necessary to go on or consider any of the succeeding methods---Form-I and invoice produced by appellant were not alleged to be flawed---Value declared by appellant was found to be in consonance with the provision of the Customs Act, 1969---Assessment order and order-in-appeal were set aside, in circumstances.

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