FAISAL TRADING CO. vs The COLLECTOR OF CUSTOMS (APPEALS) Ss — 2023 PTD 876 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

Case information

Citation: 2023 PTD 876 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE
Court: Lahore High Court
Year: 2023
Reporter: PTD
Parties: FAISAL TRADING CO. vs The COLLECTOR OF CUSTOMS (APPEALS) Ss
Subject matter: Tax & Customs
Provisions referred to: 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

FAISAL TRADING CO. VS The COLLECTOR OF CUSTOMS (APPEALS) Ss.25, 25-a, 79, 80 & 81---Customs Rules, 2001, Rr. 107(a), 109 & 438---Qanun-e-Shahadat (10 of 1984), art.85---Customs value of imported goods---Determination---Mis-declaration---Provisional assessment---Transactional value of imported goods---Burden of proof---Scope---Held, that the appellant/importer had discharged his onus with regard to the declared transactional value of imported goods by providing a valid invoice and other allied documents and it was the duty of the respondent/Department to disprove the same with cogent reasons---Respondent/Department had failed to bring on record any evidence for rejecting and refusing the declared value of the impugned goods; and instead, had only relied upon import data of identical goods imported by other importers in the past---In order to negate the declared value of the consignment, the Department was under obligation to procure evidence to discard the value declared by the appellant---appellant could not be held guilty and transactional value of the impugned consignment declared by the appellant was valid, which shall be accepted in accordance with the provisions under S.25(1) of the Customs act, 1969, for the subsequent assessment of the consignment accordingly---Impugned assessment order and Order-in-appeal were set aside---appeal was allowed, under circumstances. Head NotesCase Description

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