COLLECTOR OF CUSTOMS, MCC PaCCS vs ABDUL WAHID & Co — 2025 PTD 1847 KARACHI-HIGH-COURT-SINDH

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COLLECTOR OF CUSTOMS, MCC PaCCS VS ABDUL WAHID & Co. S. 25---Value of goods, determination of---Market inquiry, conducting of---Scope---Importer, non-participation of ---Effect---Department filed Reference against the judgment passed by Customs Appellate Tribunal in favour of importer---Validity--- The Assessment Order revealed that despite repeated requests the importer/ respondent refused to participate in the market inquiry---Since the respondent/importer and some other similarly placed importers also presumably importing the relevant goods at a suppressed value had also refused to participate in the market enquiry, the valuation officer had no other alternative but to proceed with the enquiry with the assistance of the Federation of Pakistan Chambers of Commerce and Industry (FPCCI)---The Assessment Order also demonstrated that the case record of the exercise was shared to the importer/ respondent and his participation was sought in the said process, however, he refused any involvement and insisted that only the declared value be accepted by the Department---The Order in Appeal also made reference to the said scenario, in greater detail, and recognized the respondent's categorical refusal to take any part in the enquiry process---Pertinently, the denial of the respondent to participate in the enquiry proceedings was not controverted by the respondent's counsel even when specifically queried by the High Court in that regard---Thus, upon having admittedly refused to be a part of the market enquiry process, the respondent's objection, with respect to his absence therefrom, was without merit, hence, any sanction could not be afforded---The impugned order completely disregarded the voluntary lack of participation in the market enquiry process by the respondent himself and the questions were addressed by the Tribunal in a perfunctory manner and the answers could not prima facie have been reasonably rested on the rationale provided---Tribunal did not remand the matter back for valuation afresh and inexplicably accepted the value declared by the respondent himself, without any cogent rationale expounded for the same---The department's adherence to the sequential method required to be followed per the law was manifest from the Assessment Order and the Order in Appeal and the only objection agitated by the respondent in such regard was his disassociation from the market enquiry process---Said objection could not be sustained---Therefore, the question framed for determination was answered in the affirmative i.e. in favour of the applicant /Department and against the respondent/importer---High Court set-aside the impugned order and restored the Assessment Order/Order in Appeal---Special Customs Reference Application, filed by Department, was allowed accordingly. Pervaiz Ahmed Memon and Muhammad Rashid Arfi for Applicant.

COLLECTOR OF CUSTOMS, MCC PaCCS vs ABDUL WAHID & Co — 2025 PTD 1847 KARACHI-HIGH-COURT-SINDH

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