INDUS MOTOR COMPANY LIMITED vs FEDERATION OF PAKISTAN Ss — 2026 PTD 555 KARACHI-HIGH-COURT-SINDH

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INDUS MOTOR COMPANY LIMITED VS FEDERATION OF PAKISTAN Ss. 25(2)(d)(e) & 196---Reference---Transactional value---Determination---Royalty and license fee---Pendency of matter before High Court---Dispute was with regard to issuance of show-cause notice by authorities to applicant / importer for adding payment of technical/royalty fee to its supplier in transactional value of imported goods---Show-cause notice in question was issued during the pendency of Special Customs Reference Application (SCRA) already pending before High Court on similar question wherein authorities were restrained to pass any final order in the proceedings pending before them---Validity---Based on the expressions employed in agreements in question, neither it was established that royalty and license fees in question relating to the goods valued was paid to the buyer either directly or indirectly, nor it was a condition of sale of goods valued---Royalty fee in question was not liable to be added to customs value determined in terms of S. 25(1) read with Ss. 25(d) & 25(e) of Customs Act, 1969---Show-cause notice in question for subsequent imports was based squarely on the same issue, which was before High Court by way of SCRA against the orders passed by Custom Appellate Tribunal, in favour of applicants / importers and authorities still intended to pass similar orders, disregarding the Tribunal's order in question--- Resort to statutory remedies below the Customs Appellate Tribunal level were a mere formality, as the Tribunal's order itself was before High Court in SCRA and had not been decided---High Court declined to dismiss the Reference Application as not maintainable---High Court quashed show-cause notice in question---Reference was disposed of accordingly.

INDUS MOTOR COMPANY LIMITED vs FEDERATION OF PAKISTAN Ss — 2026 PTD 555 KARACHI-HIGH-COURT-SINDH

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