| Case ID |
20a65697-9666-4349-9750-a0ec8b734a60 |
| Body |
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| Case Number |
K-7457 of 2021 |
| Decision Date |
Jun 06, 2022 |
| Hearing Date |
Mar 13, 2022 |
| Decision |
The Customs Appellate Tribunal ruled that the customs value determination under the Customs Act, 1969 must be conducted in accordance with the specified sections, particularly Section 25, which outlines the methods for determining customs values. The tribunal emphasized that assessments cannot be made based solely on a committee's workings without involving the importer or their representatives, as highlighted in the referenced cases. The tribunal found that the customs authorities had acted arbitrarily and had not adhered to the legal requirements, leading to a decision to set aside the impugned valuation ruling and the order-in-revision. The tribunal's decision aligns with the principles of natural justice and the statutory framework provided by the Customs Act. |
| Summary |
In the case of Customs Appeal No. K-7457 of 2021, the Customs Appellate Tribunal addressed the issue of customs valuation under the Customs Act, 1969. The appeal was filed by Messrs Khyber Export (Far-East) Co. against the Director General, Directorate General of Customs Valuation. The tribunal examined the legal framework provided in the Customs Act, particularly Sections 25 and 25A, which govern the determination of customs values. The tribunal noted that the customs authorities failed to involve the importer or their representatives during the valuation process, which is a violation of the established legal requirements. The tribunal highlighted the need for transparency and adherence to the statutory provisions, emphasizing that the methods for valuation must be followed in a sequential manner. The decision is significant as it reinforces the principles of natural justice and the rights of importers in the customs valuation process. The ruling also references previous cases that illustrate the necessity of involving stakeholders in valuation determinations, thereby ensuring fair and lawful customs practices. |
| Court |
Customs Appellate Tribunal
|
| Entities Involved |
Not available
|
| Judges |
ABDUL, JABBAR QURESHI, MEMBER, JUDICIAL-I,
MUHAMMAD IQBAL BHAWANA, MEMBER TECHNICAL-III
|
| Lawyers |
Muhammad Adnan Moton,
Naeem Butt, V.O.
|
| Petitioners |
MESSRS KHYBER EXPORT (FAR-EAST) CO. THROUGH PROPRIETOR
|
| Respondents |
3 OTHERS,
THE DIRECTOR GENERAL, DIRECTORATE GENERAL OF CUSTOMS VALUATION
|
| Citations |
2022 SLD 2261,
2022 PTD 1812
|
| Other Citations |
2006 PTD 909,
2014 PTD 176,
2018 PTD 1746
|
| Laws Involved |
Customs Act, 1969
|
| Sections |
25,
25A,
25(7),
25(9),
196(5)
|