COLLECTOR OF CUSTOMS through Deputy Collector of Customs vs NETPAC Ss

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COLLECTOR OF CUSTOMS through Deputy Collector of Customs VS NETPAC Ss.25-a, 32 & 196---Reference---Goods Declaration---Invoice retrieved from consignment---Effect---authorities instead of imposing duty / taxes on the basis of self-assessment by declaring lower invoice value relied upon invoice retrieved from consignment---Customs appellate Tribunal set aside the duties / tax imposed on importer on the basis of invoice retrieved from consignment---Validity---Cases where invoice was retrieved from any container, as per provision of S.25a of Customs act, 1969, the value was to be taken as per the invoice retrieved form the consignment---Co-relation between retrieved invoice was to be kept into consideration with what importer and exporter had mentioned in the invoice---In case any invoice was retrieved, it was incumbent upon the authorities to substantiate their assessment by making confirmation from the shipper or to ascertain its market value or to examine the value declared by similar consignments---In absence of such parameters retrieved invoice would lose its significance when goods declaration and other documents produced by importer were found to be genuine and original and were backed by other necessary documents---In cases where retrieved invoice was found to be genuine and the goods declaration of importer was found to be fake then in such circumstances not only the importer was liable to be assessed on the basis of retrieved invoice but was also guilty of mis-declaration of imported consignment and concealment of material facts and in such situation provision of S.32 of Customs act, 1969, were fully attracted---authorities did not bring on record any cogent material to substantiate its assessment and failed to take into account the document furnished by importer and that those documents were not found to be fake and forged---High Court declined to interfere in the order passed by Customs appellate Tribunal---Reference was dismissed, in circumstances.

COLLECTOR OF CUSTOMS through Deputy Collector of Customs vs NETPAC Ss — 2023 PTD 710 KARACHI-HIGH-COURT-SINDH

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