AHMED TRADING COMPANY, GUJRANWALA vs The DEPUTY DIRECTOR, DIRECTOR GENERAL OF I&I FBR Ss — 2022 PTD 484 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

Case information

Citation: 2022 PTD 484 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE
Court: Lahore High Court
Year: 2022
Reporter: PTD
Parties: AHMED TRADING COMPANY, GUJRANWALA vs The DEPUTY DIRECTOR, DIRECTOR GENERAL OF I&I FBR Ss
Subject matter: Tax & Customs
Provisions referred to: S. 80; S. 83; 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

AHMED TRADING COMPANY, GUJRANWALA VS The DEPUTY DIRECTOR, DIRECTOR GENERAL OF I&I FBR Ss. 25a, 80 & 83---Power to determine customs value---Checking of goods declaration by the Customs---Clearance for home consumption---Scope---Competent officer of Clearance Collectorate is empowered to determine/evaluate the declared value of the imported goods for levy/collection of duty and taxes after passing valid appealable assessment order under the provisions of S.80 of Customs act, 1969 and R. 438 of Customs Rules, 2001 but prior to passing of clearance order under S.83 of Customs act, 1969 and R.442 of Customs Rules, 2001, whereas under S. 25a powers have been delegated to the Director, Directorate General of Valuation, for determination of value of the goods and class of goods imported under the provisions of subsections (7) to (9) of S. 25 of the Customs act, 1969 and to issue the ruling to the said effect for application on the goods for levy of duty and taxes at the time of passing assessment order.

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