Law: Customs Act, 1969

Section: 25,25A,25D,25(7),32,194A

Law: General Clauses Act, 1897

Section: 24-A

THIS JUDGMENT DELIVERED BY: MUHAMMAD NADEEM QURESHI, MEMBER JUDICIAL-I:---.--- By this Judgment, we intend to dispose of above appeals filed by the appellants under Section 194-A of the Customs Act, 1969, against, Order-in-Revision No. 233/2016 dated 18.08.2016, passed under Section 25-D of the Customs Act, 1969, against Valuation Ruling No. 838/2016, dated 20.04.2016. These appeals have identical issues of law and facts and are therefore being heard, dealt with and disposed of simultaneously through this common order in the light of judgment passed by the Hon'ble High Court of Sindh in Customs Reference No. 157/2008 (S.M. Naqi son of Syed Muhammad Hussain. Karachi v. Collector of Customs (Adjudication-D and others, Karachi). 2. Since these seven (07) appeals are based on similar facts and question of law, therefore, it is needless to reproduce facts of each case separately, hence for reference the fact of Appeal No. K-1919/2016 are taken into consideration for decision, wherein, facts of the case are that, the appellant is an association of persons, which is engaged in import of confectionary items from UAE and selling further on wholesale basis to its customers throughout the country. The appellant is one of the prominent importers of confectionary items and conducts its business within the parameters prescribed under the laws of land. It is categorically claimed by the appellant that it carries an unblemished record in the local and the international markets as well. The appellant maintains spotless import record and its officials are recognized as principled businessmen. The appellant is regular importer of the confectionary/bakery items and a transparent import of the appellant is evident from the recent past import. The appellant has always preferred to conduct its business within the parameters prescribed under the law. Officials of the appellant are educated persons and keep constant surveillance over the orders/notifications issued by the custom authorities from time to time. Officials of the appellant also make their possible efforts to provide their opinion as well as evidences for determination of custom values. Upon the intimation by respondent No.…

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