| Case ID |
1a92b197-adcb-44b6-b8ee-be9640e31bd5 |
| Body |
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| Case Number |
Customs Appeals Nos. K-07 to K-09, K-19, K-584 of |
| Decision Date |
May 22, 2019 |
| Hearing Date |
May 22, 2015 |
| Decision |
The Customs Appellate Tribunal allowed the appeals and set aside the orders passed by the department regarding the mis-declaration of the value of imported goods. The Tribunal found that the charges of mis-declaration were not substantiated by direct evidence. It emphasized that the transaction value must be the actual value paid or payable and that the information from the Indian official website did not hold legal sanctity. The Tribunal ruled that the goods were assessed correctly under the previously established Valuation Ruling, thus overturning the department's decisions. |
| Summary |
In the significant case adjudicated by the Customs Appellate Tribunal, a number of appeals were filed by Standard Enterprises (Private) Limited against the Collector of Customs regarding the valuation and assessment of imported goods, specifically tires and tubes from India. The Tribunal examined the arguments concerning under-invoicing and the validity of the transaction values declared by the importers. The court highlighted the importance of the Customs Act, 1969, particularly sections 25 and 25A, which govern the determination of customs value and transaction value. The Tribunal found that the assessments made by the Directorate General of Post Clearance Audit were not supported by sufficient evidence and emphasized that the values declared on the Indian customs website lacked legal authority. Ultimately, the Tribunal ruled in favor of the appellants, allowing their appeals and setting aside the unfavorable orders, highlighting the necessity for accurate and lawful customs valuation practices. |
| Court |
Customs Appellate Tribunal
|
| Entities Involved |
Standard Enterprises (Private) Limited
|
| Judges |
SYED SARDAR HUSSAIN SHAH, CHAIRMAN/MEMBER (JUDICIAL),
DR. ZULFIQAR A. MALIK, MEMBER (TECHNICAL-I)
|
| Lawyers |
Abdul Latif Chandio,
Fawad Haider Janjua,
Arif Maqbool,
Farhan Mehdi,
Bilal
|
| Petitioners |
MESSRS STANDARD ENTERPRISES (PRIVATE) LIMITED AND OTHERS
|
| Respondents |
THE COLLECTOR OF CUSTOMS AND 4 OTHERS
|
| Citations |
2021 SLD 999,
2021 PTD 1020
|
| Other Citations |
Not available
|
| Laws Involved |
Customs Act, 1969,
Customs Rules, 2001,
Sales Tax Act, 1990
|
| Sections |
2a,
25,
25A,
26,
80,
156(1)(14),
438,
34
|