The COLLECTOR OF CUSTOMS, KARACHI vs A.R — 2023 PTD 1769 KARACHI-HIGH-COURT-SINDH

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The COLLECTOR OF CUSTOMS, KARACHI VS A.R. INDUSTRIES Ss. 25, 25-a & 196---Customs Rules, 2001, R.120---Duty, determination of---Fall back method---authorities were aggrieved of order passed by Customs appellate Tribunal on the ground that without proper appreciation of law, Valuation Ruling and Order-in-Revision could not have been set aside when respondents / importers had failed to substantiate their transactional values---Validity---Values determined under the Fall back method, were provided under S. 25(9) of Customs act, 1969---No such determination could have been made by Director Valuation by placing reliance on some Database, EDE data of Chinese exports of Pakistan, market information and international prices obtained through web---When Valuation Ruling in question was issued, proviso 2 to S. 25a of Customs act, 1969, which had empowered the Director to rely and seek assistance from internationally acclaimed publications, bulletins or official websites of manufacturers of indenters of such goods was not available as it was inserted through Finance act, 2021---any reliance on such values would be without lawful authority and against the relevant provision of S.25a of Customs act, 1969, as prevalent at the time of determination of values in question---as to placing reliance on any other supportive material, the Director Valuation also failed to give any justifiable reasons and also the material on the basis of which such values were determined by him---Exercise so carried out by Director Valuation while determining values under S. 25(9) of Customs act, 1969, had been done against the spirit of S. 25 of Customs act, 1969, read with R.120 of the Customs Rules, 2001---High Court remanded the matter to Director of Valuation for re-determination of values of the goods in question to the extent of respondents / importers afresh in accordance with law---Reference was allowed accordingly.

The COLLECTOR OF CUSTOMS, KARACHI vs A.R — 2023 PTD 1769 KARACHI-HIGH-COURT-SINDH

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