| Case ID |
20d83431-686c-4c1a-ae20-c0beb938148e |
| Body |
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| Case Number |
S.C.R.A. No.203 and C.M.A. No. 1506 of 2019 |
| Decision Date |
Oct 27, 2021 |
| Hearing Date |
Oct 27, 2021 |
| Decision |
The High Court upheld the decision of the Appellate Tribunal, stating that the petitioner failed to prove the corrected version of the invoice and the undated apology letter from the principal. The original invoice was deemed valid as it was relied upon for remittance through the bank. The court concluded that the onus was on the importer to provide sufficient evidence regarding the valuation of the imported goods, and since they did not, the higher value from the retrieved invoice was accepted. Consequently, the reference was dismissed. |
| Summary |
In the case of S.C.R.A. No.203 and C.M.A. No. 1506 of 2019, the Sindh High Court dealt with the Customs Act, 1969, focusing on the determination of customs value of imported goods. The petitioner, Universal Enterprise, challenged the decision of the Custom Appellate Tribunal, which had relied on an invoice retrieved from a consignment rather than the corrected invoice provided by the petitioner. The court emphasized the responsibility of the importer to substantiate claims regarding the value of goods. It was determined that the petitioner failed to prove the authenticity of the corrected invoice and thus, the original invoice's higher value was upheld. This case highlights the importance of proper documentation and the burden of proof on importers in customs valuation disputes. Keywords such as 'customs value', 'import goods', 'Customs Act', and 'burden of proof' are critical in understanding the implications of this ruling. |
| Court |
Sindh High Court
|
| Entities Involved |
Universal Enterprise,
Custom Appellate Tribunal
|
| Judges |
MUHAMMAD SHAFT SIDDIQUI, JUSTICE,
MAHMOOD A. KHAN, JUSTICE
|
| Lawyers |
Syed Nadeem-ul-Haq,
Sarfaraz Khan Marwat
|
| Petitioners |
UNIVERSAL ENTERPRISE THROUGH PROPRIETOR
|
| Respondents |
CUSTOM APPELLATE TRIBUNAL AND 2 OTHERS
|
| Citations |
2022 SLD 12,
2022 PTD 94
|
| Other Citations |
Not available
|
| Laws Involved |
Customs Act, 1969
|
| Sections |
25,
196,
196(5)
|