| Case ID |
5148d400-9bd4-4b1d-9d33-667728e23385 |
| Body |
View case body. Login to View |
| Case Number |
W.P No. 3 of 2011 |
| Decision Date |
Mar 25, 2016 |
| Hearing Date |
|
| Decision |
The Lahore High Court dismissed the petition, affirming that the Valuation Ruling No.272 dated 28.09.2010 applies to the goods imported by the petitioner. The court determined that the Valuation Ruling could not be applied retrospectively to goods imported before the issuance of the ruling. The decision emphasized the interpretation of section 25 and 25A of the Customs Act, clarifying that the customs value determination process must align with the statutory provisions and cannot be altered by judicial interpretation. The ruling highlighted the distinction between imported goods and goods that are yet to be imported, thereby reinforcing the legality of the customs assessment based on the existing valuation ruling. |
| Summary |
This case revolves around the application of the Valuation Ruling No.272 issued under the Customs Act, 1969, concerning the assessment of customs value for imported goods. The petitioner, M/S Asfaq Trading Company, challenged the retrospective application of the Valuation Ruling, arguing that their goods had reached the port prior to its issuance. The Lahore High Court, led by Justice Shahid Karim, ruled that the Valuation Ruling could not be applied to goods that were already imported. The decision clarified crucial aspects of customs law, particularly sections 25 and 25A. It emphasized that the customs value must be determined based on existing laws and cannot be altered retrospectively, which is significant for importers. This case is pivotal in understanding customs valuation and the legal framework governing the importation of goods in Pakistan. Keywords such as 'Customs Act', 'Valuation Ruling', 'imported goods', and 'customs value determination' are critical for SEO optimization in legal discussions. |
| Court |
Lahore High Court
|
| Entities Involved |
|
| Judges |
SHAHID KARIM, J
|
| Lawyers |
|
| Petitioners |
M/S Asfaq Trading Company
|
| Respondents |
Collector Of Customs, Lahore
|
| Citations |
2016 SLD 1737,
2016 LHC 959
|
| Other Citations |
2016 PTD 1675,
PLD 1997 SC 32
|
| Laws Involved |
Customs Act, 1969
|
| Sections |
79,
80,
25,
25A
|