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UNIVERSAL ENTERPRISE vs CUSTOM APPELLATE TRIBUNAL Ss — 2022 PTD 94 KARACHI-HIGH-COURT-SINDH

Case information

Citation
2022 PTD 94 KARACHI-HIGH-COURT-SINDH
Court
Sindh High Court
Year
2022
Reporter
PTD
Parties
UNIVERSAL ENTERPRISE vs CUSTOM APPELLATE TRIBUNAL Ss

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

UNIVERSAL ENTERPRISE VS CUSTOM APPELLATE TRIBUNAL Ss.25 & 196----Import of goods---Determination of customs value of goods---Onus on importer to discharge burden with regard to determination of value of goods---Scope---Question before High Court was whether Appellate Tribunal could ignore material produced by taxpayer / importer (a corrected version of the invoice and apology letter from principal) to determine value of imported goods, and instead rely on the invoice that the Department had retrieved from the consignment, which was of a higher value---Held, that assessee / importer had failed to prove the corrected version of the invoice and the undated apology letter from the principal; did not disclose the actual invoice and did not prove as to what amount was remitted through banking or other channels to the principal - Importer had failed to discharge his burden as to the corrected version of invoice and therefore, the original invoice stood proved for simple ease that applicant itself had asked Bank to remit amount on basis of said invoice---Invoice which was retrieved was acted upon in terms of remittance through the Bank---Appellate Tribunal therefore adjudicated on the matter correctly---Reference was answered, accordingly.

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