| Citation(s) |
|---|
| 2017 SLG 681 2017 SLD 681 2017 PTCL 294 (2017) 116 TAX 67 |
Customs Appellate Tribunal
Customs Appeal No. K. 988 to 992/2015, decided on 3rdJanuary, 2017.
MR. TAHIR ZIA, MEMBER, JUDICIAL-II, KARACHI & MR. MUHAMMAD NAZIM SALEEM, MEMBER TECHNICAL-II, KARACHI.
Appellant by: Mr. Atif Zia, Consultant.
Respondents by: Mr. Masood Ahmed, A.O.
Customs Appeal No. K. 988 to 992/2015, decided on 3rdJanuary, 2017.
MR. TAHIR ZIA, MEMBER, JUDICIAL-II, KARACHI & MR. MUHAMMAD NAZIM SALEEM, MEMBER TECHNICAL-II, KARACHI.
Appellant by: Mr. Atif Zia, Consultant.
Respondents by: Mr. Masood Ahmed, A.O.
M/S. MUBASHIR ENTERPRISES, KARACHI.
VS
.1. THE COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE APPRAISEMENT (WEST), CUSTOMS HOUSE, KARACHI.2. THE DEPUTY COLLECTOR OF CUSTOMS MCC, APPRAISEMENT, (WEST), CUSTOMS HOUSE, KARACHI.3. THE COLLECTOR OF CUST
Law: Customs Act, 1969
Section: 25,25(1),32(3A),32(5)(e),81,196
Law: Constitution of Pakistan, 1973
Section: 10-A
CONSTITUTION OF THE ISLAMIC REPUBLIC OF PAKISTAN, 1973 Article 10-A Article 10-A guarantee Fair Trial which also includes non-discriminatory approach by the competent authority for the contesting parties. CUSTOMS ACT, 1969 (IV OF 1969) Section 25 Value is to be determined in the light of methods as prescribed under section 25, without highlighting as to what were the basis of assessing the imported goods at value $ 73.80 per piece is arbitrary7 and without any legal basis.--On the issue of valuation, as the Respondent Department has assessed the imported "Compact LCD/LED Display Panels" on value $ 73.80 per piece against $ 29.0 declared by the Appellant, the parawise comments filed by the department on 'Memo of Appeal' reveals that the basis for aforesaid valuation are Valuation Ruling No. 675/2014 dated 02.05.2014. The study of aforementioned Valuation Ruling shows that it relates to LED Television Sets of different Brands like Sony Bravia, Samsung, L.G and Panasonic having specification of 32", however, the values determined range from $ 118 to $ 150 per piece. Therefore, it is not comprehensible as to how the Respondent Department has arrived at value $ 73.80 per piece. We subscribe to plea taken by the Appellant that value is to be determined in the light of methods as prescribed under section 25 of the Customs Act, 1969 and the department did not highlight as to what were the basis of assessing their goods at value $ 73.80 per piece. We, therefore, conclude that value of $ 73.80 per piece is arbitrary and without any legal basis. The value of $ 73.80 per piece as applied by the department is declared void having no legal sanctity. 1st Schedule, General Rule of Interpretation Rule 2(a)-PCT Heading 8528.7212 & 8529.9090 Appellants are importers-cum-manufacturer they are assemblers of TV sets and have been issued Provisional Certificate by Directorate of Input Output Co-Efficient Organization to import Compact Panel PDP/LCD/LED for manufacturer of Plasma Display Panel (PDP)/Liquid Crystal Display (LCD) Panel/Light Emitting Diode (LED) Panel.-Both D.R and the Collector, Customs (Appeals), Karachi are treating the Appellant as commercial importer which is…