Law: Customs Act, 1969

Section: 19A,25,25(1),25D,25(7),194A,196,196(5)

(a) Customs Act (IV of 1969)--- ----Ss. 25(1) & 196---Determination of customs value of goods---Import of auto-parts---Scope---Contention of importer was that transactional value of importer should have been accepted for assessment purposes in terms of S. 25(1) of Customs Act, 1969---Validity---Decision of Department was in respect of piston and other parts of the motorcycle and not in respect of APE Piston for Auto Rikshaw as contended by importer---Department had not given any directions for making assessment of goods in question in terms of S. 25(1) of Customs Act, 1969, hence, contention of importer in such regard appeared to be misconceived and contrary to record---Importer had not been able to justify acceptance of its transactional value within contemplation of S.25(1) of Customs Act, 1969 and did not discharge initial burden to justify valuation of imported goods, as such onus was on importer and not on the department---Reference was answered accordingly. (b) Customs Act (IV of 1969)--- ----S. 196---Reference to High Court---Factual enquiry---Scope---Factual inquiry would not be undertaken by High Court in Reference in terms of S. 196 of Customs Act, 1969. Messrs Gold Trade Impex through Partner and another v. Appellate Tribunal of Customs Excise and Sales Tax Through Collector of Customs and 2 others 2012 PTD 371 and Collector of Customs, Karachi v. Messers Qasim International Container Terminal (Pak) Ltd., 2013 PTD 392 rel. THIS JUDGMENT DELIVERED BY: MUHAMMAD JUNAID GHAFFAR, JUSTICE:---.--- Through instant Special Custom Reference Application, the applicant has impugned the order dated 22.7.2013 passed by the Customs Appellate Tribunal, Karachi, in Customs Appeal No K-160 of 2010, whereby, the appeal preferred by the applicant has been dismissed. The applicant has proposed the following question which according to the applicant is a question of law arising out of the order of Customs Appellate Tribunal dated 22.07.2003:-- "Whether in the circumstances of the case and under the law, the Hon'ble Tribunal Excise and Sale Tax Appellate Bench-III, Collector appeal and Deputy Collector GR-VI has not erred in holding that the value of the goods APE…

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