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COLLECTOR OF CUSTOMS vs Ms — 2022 PTD 674 KARACHI-HIGH-COURT-SINDH

Case information

Citation
2022 PTD 674 KARACHI-HIGH-COURT-SINDH
Court
Sindh High Court
Year
2022
Reporter
PTD
Parties
COLLECTOR OF CUSTOMS vs Ms
Subject matter
Tax & Customs
Provisions referred to
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 Ms. SHAZIA AMAN Ss.25-a, 194-a(1) & 196---Customs Rules, 2001, R.107(a)---Valuation Ruling, applicability of---appeal---Limitation---authorities were aggrieved of order passed by Customs appellate Tribunal on the plea that appeal was barred by limitation---Validity---Valuation ruling applied by authorities was not applicable as valuation was to be issued on the basis of data of 90 days either before or after, import in terms of R.107(a) of Customs Rules, 2001---Exact dates of clearance of goods were not disclosed---In absence of clear date of clearance of goods, applicability of Valuation Ruling of 15-07-2009 and 27-07-2010 were farfetched---Provision of S.25-a of Customs act, 1969, was amended by Finance act, 2010 and assented on 30-06-2010, which was subsequent to the last ruling relied upon---By the time goods were cleared, the regime of availability of 90% data pre or post, was applicable as applicability of last issued Valuation Ruling was introduced after 30-06-2010---Even show-cause notice was silent as to the date of clearance of goods---High Court declined to interfere in the order passed by Customs appellate Tribunal---Reference was dismissed, in circumstances.

Other judgments reported in 2022 PTD

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