Law: Customs Act, 1969

Section: 25,81

Customs Act (IV of 1969)- -Ss. 25 & 81-Customs value of goods-Determination-Importer imported declaration, showing rate of unit value US $ 1.00/Kg.; whereas assessment was made at the rate of US $ 6.00/Kg. by adjudicating authority-Being aggrieved and dissatisfied with the order-in-original by adjudication authority, importer filed appeal before Collector of Customs (Appeal), who set aside the order-in-original, holding that requisite order under S.81(5) of the Customs Act, 1969, having been passed after a lapse of one year and seven months, provisional determination had become final-Order-in-appeal by Collector of Customs (Appellate Authority) had rightly and justifiably been passed-Present appeal, did not contain substantial grounds for its consideration-In absence of any reason to interfere with order passed vide impugned order-in-appeal, same was dismissed being devoid of any merit and substance. THIS JUDGMENT DELIVERED BY: TAHIR ZIA, MEMBER (JUDICIAL-II):---.--- By this order, I intend to dispose of Customs Appeal No. K-105/2017 filed by the appellant against the Order-in-Appeal No. 1269/2016 dated 28.09.2016, passed by the Collector of Customs (Appeals), Karachi. 2. Brief facts of the case as are that the appellant imported a consignment of "Food Supplement Assorted Flavour (Vanila, Banana, Chocolate, Strawberry)" and filed Goods Declaration bearing No. KPPIHC-23942 dated 07.11.2014 declared rate of unit value US $ 1.00/kg whereas the same were assessed at the rate of unit value of US$ 6.00/kg. The hearing in the case was fixed and held on 28.09.2016. Mr. Muhabat Hussain Awan, Advocate appeared on behalf of the appellant while Mr. Fawad and Mr. Muhammad/Umer, Appraising Officers, appeared for the Model Customs Collectorate of Port Muhammad Bin Qasim, Karachi. The learned counsel reiterated the arguments given in the memo of appeal, which are reproduced as under:- i) That the Deputy Director Valuation has not adopted sequential methods of Valuation as provided under section 25 of the Customs Act, 1969 and determined the value under section 25(9) of the Customs Act, 1969 ignoring the subsections (1) to (8) of Section 25 of the Customs Act, 1969. The…

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