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The COLLECTOR OF CUSTOMS vs RAZ TEXTILE Ss — 2024 PTD 71 KARACHI-HIGH-COURT-SINDH

Case information

Citation
2024 PTD 71 KARACHI-HIGH-COURT-SINDH
Court
Sindh High Court
Year
2024
Reporter
PTD
Parties
The COLLECTOR OF CUSTOMS vs RAZ TEXTILE 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

The COLLECTOR OF CUSTOMS VS RAZ TEXTILE Ss.25-a & 196---Reference---Determination of value---Method applied---Principle---authorities were aggrieved of order passed by Customs appellate Tribunal setting aside Valuation Ruling and Order-in-Revision---Validity---For transactional values provision of S. 25(1) of Customs act, 1969, was inapplicable---Stakeholders never provided any substantial documents to accept such transactional values under S.25(1) Customs act, 1969---Different values were declared by different importers for the same product; and therefore, next method of valuation i.e. identical goods and similar goods methods, as provided under Ss. 25(5) & (6) of Customs act, 1969, was also inapplicable in absence of absolute demonstrable evidence of qualities and quantities as well as the commercial level of such values---Next method of valuation was invoked i.e. Deductive Value Method under S. 25(7) of Customs act, 1969, and the values were determined---Customs appellate Tribunal wrongly held that values of goods in question were to be determined directly under S. 25(9) of Customs act, 1969, (Fall Back Method) through Valuation Ruling No.1452 of 2020 dated 24-06-2020 without following the sequential methods as provided under S. 25 of Customs act, 1969---High Court set aside order passed by Customs appellate Tribunal---Reference was allowed accordingly.

Other judgments reported in 2024 PTD

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