| Case ID |
3b2343d5-3503-4196-bc0e-7551f92470b0 |
| Body |
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| Case Number |
Customs Appeal No.K-1345 of 2011 |
| Decision Date |
Jun 11, 2013 |
| Hearing Date |
May 17, 2013 |
| Decision |
The appeal was allowed as the impugned order was found to be patently infested with legal and factual improprieties without application of judicious mind. The reliance on the Maximum Selling Retail Price (MSRP) concept was deemed void as it did not comply with the prescribed laws and guidelines under the Customs Act, 1969. The assessment made based on MSRP was considered to lack legal basis and the order was held unlawful and void. The Tribunal emphasized the necessity for adherence to proper legal standards in the assessment of customs duties and taxes, which were not followed in this case. Therefore, the appeal was decided in favor of the appellant, allowing the release of the vehicle without any cost. |
| Summary |
This case revolves around a customs appeal regarding the import of a vehicle under the Personal Baggage Scheme. The Customs Appellate Tribunal found significant legal deficiencies in the assessment of customs duties and taxes related to the vehicle's importation. The core issue was the reliance on an MSRP that was deemed inappropriate and not legally justified under the Customs Act, 1969. The Tribunal highlighted that the principles governing customs valuation were not followed, leading to a wrongful short recovery of duties. This case serves as a crucial reminder for customs authorities to adhere strictly to legal frameworks and guidelines when assessing the value of imported goods. The decision ultimately underscores the importance of integrity in customs assessments to prevent fiscal fraud and ensure compliance with established laws. |
| Court |
Customs Appellate Tribunal, Karachi
|
| Entities Involved |
Not available
|
| Judges |
GHULAM AHMED, MEMBER (TECHNICAL-II)
|
| Lawyers |
|
| Petitioners |
MESSRS HAZRAT NOOR THROUGH DULY CONSTITUTED ATTORNEY
|
| Respondents |
DEPUTY COLLECTOR OF CUSTOMS
|
| Citations |
2013 SLD 1217 = 2013 PTD 1708
|
| Other Citations |
2016 PTD 1675,
PLD 1997 SC 32
|
| Laws Involved |
Customs Act, 1969,
Imports and Exports (Control) Act, 1950,
Sales Tax Act, 1990,
Customs Rules, 2001
|
| Sections |
16,
25,
25A,
32(1),
32A,
80,
156(1)(9)(14),
193,
195,
202,
3(3),
33,
Chapter XI (Rr.133 to 215)
|