COLLECTOR OF CUSTOMS through Additional Collector of Customs vs OSAKA ELECTRONICS AND INDUSTRIES CO — 2022 PTD 836 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2022 PTD 836 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2022
Reporter: PTD
Parties: COLLECTOR OF CUSTOMS through Additional Collector of Customs vs OSAKA ELECTRONICS AND INDUSTRIES CO
Subject matter: Criminal
Provisions referred to: S. 25---V; 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 through Additional Collector of Customs VS OSAKA ELECTRONICS AND INDUSTRIES CO. S.25---Value of imported and exported goods---Transaction value---Scope---First and foremost factor while applying S. 25(2)(b) is that the cost of containers or essential packing can only be added, and to the extent that they are incurred by the importer, and this would only come into force when the value declared by the importer is being accepted as a transactional value and not otherwise.

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