Law: Customs Act, 1969

Section: 25,79,80,81,179,193

Customs Act (IV of 1969)--- ----Ss. 25, 79, 80, 81, 179 & 193---Determination of customs value of goods---Appeal to Collector (Appeals)---Maintainability---Importer/ respondent filed goods declaration---Assessing Authority observed that declared value was on lower side, and assessed the goods declaration provisionally under S.81 of Customs Act, 1969---Importer being aggrieved by said assessment filed appeal before Collector (Appeals), who accepted the same---Maintainability of appeal was challenged by the department, contending that final determination order passed under S.81 of Customs Act, 1969 was not appealable under S.193 of Customs Act, 1969 before Collector (Appeals)---Validity---Under provisions of S.193 of Customs Act, 1969, remedy of appeal before Collector (Appeals), was available to any person, other than an officer of customs, aggrieved by any decision or order passed under Ss.79, 80, 81 and 179 of the Customs Act, 1969---Contention that said appeal was not maintainable, was misconceived---Appeal filed by the department, was dismissed, in circumstances. JUDGMENT CH. IMRAN MASOOD (MEMBER JUDICIAL).---This judgment will dispose of Appeal No.458 of 2011 filed by the appellant against Order-in-Appeal No.5084 of 20-11 dated 3-3-2011 passed by the Collector (Appeals) Karachi. 2. Brief facts of the case are that the respondent imported a consignment of Mineral Fibre Ceiling from China @ US$ 0.16/kg. At the time of the assessing of the GD bearing No. KAPR-HC-96048 dated 10-6-2010 it was observed that the declared value was on lower side therefore, the GD was assessed provisionally on 30-6-2010 @ US$ 0.27/kg under section 81 of the Customs Act, 1969 after securing the differential amount of duty and taxes between US$ 0.16/kg and US$ 027 1kg in the shape of post dated cheques and the matter was referred to the Directorate of Customs Valuation, Customs House, Karachi, for final determination of fair customs value. The Directorate of Customs Valuation, Karachi determined the final customs value @ US$ 0.41/kg vide valuation advice No.1/18/2010-V/3945 dated 18-10-2010. Accordingly the goods were finally determined and the respondent was directed to pay…

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