The COLLECTOR OF CUSTOMS, MCC (EAST) vs FORTE MARKETING SERVICES Ss

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The COLLECTOR OF CUSTOMS, MCC (EAST) VS FORTE MARKETING SERVICES Ss. 25, 25-a & 196---Reference---Goods declaration---Valuation Ruling---Non-obstante clause---Scope---Dispute with regard to fixing duty on the basis of Valuation Ruling was set aside by Customs appellate Tribunal holding that the same were valid for 90 days only---Validity---Reliance could not be placed on a Valuation Ruling if unchallengeable transaction value posed by importer was supported by irrefutable trail of documents---In presence of S. 25 of Customs act, 1969, non-obstante clause of S.25a of Customs act, 1969, should be used minimalistically, only in exceptional circumstances, ensuring that no irreparable damage was inflicted by its use---Provisions of S.25a of Customs act, 1969, could not be used customarily and for long stretch of time (e.g. 90 days)---Under the phrase "at or about the same time" even 90 days lifetime of Valuation Rulings was contrary to the spirit of the currency of trade (i.e., "time")---High Court answered the question framed by authorities in negative, i.e., against the department and in favor of the importers---Reference was dismissed, in circumstances. Citation Name: 2024 PTD 380 KARACHI-HIGH-COURT-SINDH The COLLECTOR OF CUSTOMS, MCC (EAST) VS FORTE MARKETING SERVICES Non-obstante clause---Applicability---non-obstante clause is added to position its enforceability viz-a-viz another provision it aims to surround---This clause is often used to clarify intention of the Legislature in the case where two provisions are to be given eclipsed interpretation---Non-obstante clause need not necessarily and always be co-extensive with operative part so as to have the effect of cutting down clear terms of an enactment---If words of enactment are clear and are capable of clear interpretation on plain and grammatical construction of words, non-obstante clause cannot cut down the construction and restrict scope of its operation---In such cases non-obstante clause has to be read as clarifying the whole position and must be understood to have been incorporated in enactment by the Legislature by way of abundant of caution.

The COLLECTOR OF CUSTOMS, MCC (EAST) vs FORTE MARKETING SERVICES Ss — 2024 PTD 380 KARACHI-HIGH-COURT-SINDH

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