AHMED RUBBER, KARACHI vs ASSESSMENT OFFICER, GROUP-II, MCC Of PMBQ, KARACHI S — 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 S
Provisions referred to: S. 25---C

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 S.25---Customs Rules, 2001, R. 107---Value of imported and exported goods---Transaction value of identical goods---Scope---Where two or more Translation values of identical goods were available in the data of import of 90 days, the lowest value has to be applied for completing the assessment of identical goods under dispute.

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