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: 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 through Additional Collector of Customs VS OSAKA ELECTRONICS AND INDUSTRIES CO. Ss. 25a & 25---Power to determine the customs value---Value of imported and exported goods---Scope---Once a ruling has been issued in terms of S. 25a of Customs act, 1969, then recourse to the methods and assists as well as powers conferred upon the Customs department in terms of S. 25 cannot be resorted to as the ruling in terms of S. 25a is statutory in nature and cannot be deviated; nor any other method of valuation can be applied by the Collectorate while making assessment of goods.

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