| Case ID |
67d1f006-ce68-4082-bec5-4ecadd1b1b96 |
| Body |
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| Case Number |
CA. 1538/LB of 2001 |
| Decision Date |
Jan 28, 2002 |
| Hearing Date |
|
| Decision |
The appeal was directed against the Order-in-Original No. CUS 59 of 2001, dated 19-6-2001, which ordered the confiscation of a consignment of BOPP Film imported by the appellants. The Tribunal found that the value applied by Customs Authorities for the consignment was determined solely based on a computer printout, without examining original bills of entry. The Tribunal set aside the impugned order and remanded the case for a fresh decision according to law after hearing both parties and reviewing the documents they may wish to present. |
| Summary |
In the case before the Appellate Tribunal Inland Revenue, the main issue revolved around the valuation of a consignment of BOPP Film imported by Messrs Gatron Trading Establishment. The Collector of Customs had ordered the confiscation of the consignment, claiming that the declared value was significantly lower than the actual value determined by the Customs Authorities. The appellants contended that the valuation lacked evidence, as it was based on a photocopy of a computer print without proper examination of original import documentation. The Tribunal critically assessed the approach taken by the Customs Authorities, highlighting procedural shortcomings in the determination of value. The final decision underscored the necessity for a fresh evaluation of the case, ensuring compliance with legal standards and allowing both parties to present their evidence effectively. This case is pivotal in understanding customs valuation practices under the Customs Act of 1969, particularly in light of the importance of accurate documentation and evidentiary support in customs adjudications. Keywords such as 'Customs Act', 'import valuation', and 'legal procedures in customs' are essential for SEO optimization, ensuring that this case remains relevant in discussions surrounding customs law and trade regulations. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Messrs Gatron Trading Establishment,
Messrs Mubarik Linkers
|
| Judges |
MIAN ABDUL QAYYUM, MEMBER (JUDICIAL),
ZAFAR-UL-MAJEED, MEMBER (TECHNICAL)
|
| Lawyers |
Malik Muhammad Arshad,
Imran Tariq, D.R.
|
| Petitioners |
Messrs Gatron Trading Establishment
|
| Respondents |
Messrs Mubarik Linkers, Custom Clearing Agents
|
| Citations |
2003 SLD 491 = 2003 PTD 2233
|
| Other Citations |
Not available
|
| Laws Involved |
Customs Act, 1969
|
| Sections |
25
|