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
Provisions referred to: S. 25---V

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---While determining the transactional value of imported goods there shall also be added to such price to the extent that they are incurred by the importer but are not included in the price actually paid or payable of the imported goods; which may include cost of containers which are treated as being one for Customs purposes with the goods in question and the cost of packing whether for labor or materials.

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