Law: Customs Act, 1969

Section: 25

(a) Customs Act (IV of 1969)--S. 25(5)(6)---Transactional value of goods, rejection of---Scope---Transactional value could not be rejected on the mere ground that Customs department were in possession of evidential invoices of higher value---Transactional value could not be rejected on the mere ground that the Customs department had found that identical or similar consignments had been imported at a higher value---Valuation of goods being a quasi-judicial function, all judicial aspects were to be examined before accepting or rejecting the transactional values. PTCL 1998 CL 243; Collector of Central Excise v. Imdad Ali 1969 SCMR 708; Indus Automobiles v. C.B.R. PLD 1998 Kar. 99; Zulfiqar Brotehrs v. Member Judicial 1990 ALD 12; Kamran Industries v. Collector of Customs PLD 1996 Kar. 68; Punjab Beverages Ltd. v. Appellate Tribunal 2002 PTD 2957; Aftab Ahmed v. Collector (Adjudication) 2004 PTD (Trib.) 2898 and Karachi Bulk Storage v. Controller of Valuation 2004 PTD 2592 rel. (b) Customs Act (IV of 1969)--- ----S. 81---Provisional determination of liability, limitation for---Period as prescribed under the law for the finalization of the assessment order was not extended, neither any exceptional circumstances were recorded, nor the same was issued or communicated to the assessee/ importer, which was violative and did not satisfy the parameters laid down in the provisions of S.81(2)(5) of Customs Act, 1969---Orders passed by the hierarchy of Customs were based on presumption and assumption and perverse from the evidence available on record---Said orders were set aside, in circumstances. ORDER MUHAMMAD NADEEM QURESHI (MEMBER (JUDICIAL-I)).--This order shall dispose of the instant appeal filed by Messrs Advent Technologies against Order-in-Appeal No.3219 of 2010 dated 2-2-2010, passed by the Collector of Customs (Appeals), Karachi against the Assessment Order No.MCC-FTO-42 of 2008-PaCCS dated 21-8-2009, passed by the Additional Collector of Customs, Model Customs Collectorate of PaCCS, Customs House, Karachi. 2. Brief facts of the case are that the appellant had imported a consignment comprising Plastic Caps for Drinking Water Bottles (180,000 pcs) and filed Goods…

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