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---V; S. 25; Customs Act

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---Scope---Section 25(1) to (4), Customs Act, 1969 provides a mechanism in giving assistance to the Customs Department for determination of a transactional value, whereas, such exercise is only to be carried out when the Customs Department intend to invoke the Transactional Value method which in the Customs Act, 1969 is provided under S. 25(1)---Subsections (2) to (4) of S. 25 provide the basics and assist in arriving at a correct transactional value.

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