THE DIRECTOR GENERAL OF CUSTOMS VALUATION, CUSTOM HOUSE, KARACHI vs AL AMIN CERA — 2026 SCMR 502 SUPREME-COURT

Case information

Citation: 2026 SCMR 502 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2026
Reporter: SCMR
Parties: THE DIRECTOR GENERAL OF CUSTOMS VALUATION, CUSTOM HOUSE, KARACHI vs AL AMIN CERA
Subject matter: Tax & Customs
Provisions referred to: Customs Act

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 DIRECTOR GENERAL OF CUSTOMS VALUATION, CUSTOM HOUSE, KARACHI VS AL AMIN CERA. Sections 25A & 25D---Customs Act, 1969---Leave to appeal---Interpretation and implementation of provisions of Sections 25A and 25D of Customs Act, 1969---Scope. Leave to appeal was granted to examine the interpretation and implementation of the provisions of Sections 25A and 25D of the Customs Act, 1969. The Supreme Court was required to examine the extent and scope of revisional jurisdiction exercised by the Director General Customs Valuation under Section 25D of the Customs Act, 1969 and whether such authority was competent to interfere with and substitute the determination made by the Collector or Director Customs Valuation. The question involved interpretation of the statutory powers conferred upon the Director General Customs Valuation and the permissible limits of exercise of revisional jurisdiction under the Customs Act, 1969.

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