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COLLECTOR OF CUSTOMS (WEST) through Deputy Collector of Customs, Karachi vs SEMINAR (PVT — 2025 PTD 695 KARACHI-HIGH-COURT-SINDH

Case information

Citation
2025 PTD 695 KARACHI-HIGH-COURT-SINDH
Court
Sindh High Court
Year
2025
Reporter
PTD
Parties
COLLECTOR OF CUSTOMS (WEST) through Deputy Collector of Customs, Karachi vs SEMINAR (PVT
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

COLLECTOR OF CUSTOMS (WEST) through Deputy Collector of Customs, Karachi VS SEMINAR (PVT.) LIMITED Ss.25-a, proviso & 196---Notification SRO 499(I)/2009 dated 13-06-2009---Goods imported, valuation of---Valuation Table---applicability---Retrieval of invoice---authorities retrieved invoice of goods imported and imposed redemption fine and penalty upon respondent / importer---Plea raised by authorities was that Customs appellate Tribunal had set aside fine and penalty in violation of proviso to S. 25-a(2) of Customs act, 1969---Validity---Link of two invoices in question along with Bill of Lading established that retrieved invoice was the actual invoice showing value on which goods had been sold and was the true transactional value---Mere denial by respondent / importer that the invoice was placed inadvertently was neither correct nor justified---Burden as to the invoice was that of respondent / importer, which had not been discharged fully---Value mentioned on retrieved invoice had to be looked into for assessment purposes and relevant provision dealing with such situation was proviso to S. 25-a(2) of Customs act, 1969---High Court set aside the order passed by Customs appellate Tribunal as the assessment should have been made on Valuation Ruling, existence of which was not denied nor was under challenge at any stage of proceedings by way of any revision under S.25-a of Customs act, 1969---Reference application was allowed, in circumstances.

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