Law: Customs Act, 1969

Section: 25

(a) Customs Act (IV of 1969)---S.25(1)---Determination of customs value of goods---PTC Heading 5907.0019---PTC Heading 5907.0090---PTC Heading 5907,9000--Textile Coated Fabrics---Imitation suede---Under invoicing---Reopening of case on the basis of valuation---Consignments of Textile Coated Fabrics were imported at 'M' which were reportedly grossly under invoiced---Value of goods declared on bill of entry was US$ 1.6 per kg, but the correct value was US$ 3.00 per kg on which it was being assessed at 'K' and appellants were directed to pay short paid duties and taxes---Validity---GD was filed by declaring PTC heading 5907.0019 and the same was confirmed by the two laboratories of the Customs Department---Department had commercial invoice along with supporting documents in which the value of goods imported was mentioned and customs department by accepting the declared value on the basis of computer data and according to that consignment under same PTC heading 5907.0019 was declared at US$ 1.45 per Kg from 'L'---Department otherwise had made no effort to get check the veracity of the documents presented by the importer from concerned foreign suppliers---In absence of any allegation mis-declaration and especially in the presence of computer data for the clearance of same goods at US$ 1.45 per Kg, the value declared by the appellant was acceptable as being transactional value under S.25(1) of the Customs Act, 1969---PCT code had been allotted to the things/articles according to the nomenclature and specification of the goods so it was quite obvious that the PTC heading 5907.0019 was quite different from the goods under PTC heading 5907.0090 and the goods covered under PTC heading 5907.9000---Appeals were accepted and the Order-in-Original as well as order in appeal was set aside by the Appellate Tribunal. [pp. 2213, 2215) A & D Messrs A.S. International v. Collector of Customs Lahore Writ Petition No.8400 of 2008; 2009 PTD 281; 2009 PTD 467; Messrs Nishat Mills Ltd. v. Collectorate of Customs Karachi 2006 PTD 2726 rel. (b) Customs Act (IV of 1969)--- ----S.25---Determination of customs value of goods---Valuation---Reopening of case---Case for want of valuation…

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