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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

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.32 & 25a---Mis-declaration---Power to determine the customs value---Scope---Department issued show-cause notice for mis-declaration alleging that the appellant had obtained delivery of consignment without application of infield valuation ruling---Validity---Goods of the appellant were not auto cleared but were cleared after examination and passing of assessment/clearance order, therefore, his consignment could not be construed by any stretch of imagination as cleared on self-assessment basis---No charge of mis-declaration on the basis of valuation ruling could be levelled---Valuation ruling was only for the purpose of assessment and not for levelling charge of mis-declaration---Valuation ruling could not be applied subsequent to clearance of the goods for home consumption---Impugned orders were set aside and the appeal was allowed, in circumstances.

Other judgments reported in 2022 PTD

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