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; S. 25-; 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.25 & 25a---Value of imported and exported goods---Power to determine the customs value---Scope---Respondent imported a consignment of PVC Electric Insulation Tapes in Jumbo Rolls and excluded net weight of inner core and cartons for assessment of duty and taxes whereas department included the weight of inner core---Collector of Customs (appeals) excluded the weight of inner core packing for the purpose of assessment of duty and taxes---appeal filed before appellate Tribunal was dismissed---Contention of department was that while making assessment of goods under S.25(2)(b) of Customs act, 1969, it was permissible to add the weight of essential packing---Validity---Section 25(2)(b) could be invoked when the assessment of imported goods was being made in terms of S. 25(1)---Even otherwise, determination of value had already been made by the Valuation Department in terms of S. 25-a Customs act, 1969, after following the methods provided under S. 25---assessment of goods, according to valuation ruling, had to be made on net weight of the goods---Valuation ruling had declared that a difference of 25% between the net and gross weight had to be allowed as a maximum for making assessment of the goods---Weight of inner core in the case was approximately 17.58%---Orders passed by the forums below were in accordance with law---References were dismissed.

Other judgments reported in 2022 PTD

2022 PTD 683 SUPREME-COURTNAUBAHAR BOTTLING COMPANY (PVT.) LIMITED VS FEDERATION OF PAKISTAN through Revenue Division Ministry of Finance Scope---Judgment is an autho…
2022 PTD 1860 KARACHI-HIGH-COURT-SINDHIMAD SAMAD VS FEDERATION OF PAKISTAN through Secretary Commerce, Ministry of Commerce, Islamabad S.19---General power to exempt from customs…
2022 PTD 1860 KARACHI-HIGH-COURT-SINDHIMAD SAMAD VS FEDERATION OF PAKISTAN through Secretary Commerce, Ministry of Commerce, Islamabad Precedent---Constitution of a larger Bench-…
2022 PTD 1860 KARACHI-HIGH-COURT-SINDHIMAD SAMAD VS FEDERATION OF PAKISTAN through Secretary Commerce, Ministry of Commerce, Islamabad S.3---Power to prohibit or restrict imports…
2022 PTD 1665 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTANNAVEED ENTERPRISES, FAISALABAD VS The COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD Ss. 3 & 7---Scope of sales tax---Determination…
2022 PTD 1010 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTANCOMMISSIONER INLAND REVENUE, ZONE-I, RTO, FAISALABAD VS AL-SEHAR MANUFACTURER (PVT.) LTD., FAISALABAD S.45B---appeal---Inquiry---Scope---Com…

Back to the case-law library · Search Pakistani case law in Urdu or English