Law: Customs Act, 1969

Section: 25,32

Customs Act (IV of 1969)--- ----Ss. 25 & 32---Determination of customs value of goods---Contravention report---Engineering Development Board (E.D.B.), submitted Contrvention Report and Deputy Collector of Customs, issued show-cause notice through which appellant/importer was called upon to pay duty and taxes to the tune of Rs.51,242,334 against import value of Rs.1,94,079,319---Additional Collector of Customs vide order-in-original upheld said demand of duty and taxes to the tune of Rs.22,357,988 Collector of Appeals dismissed the appeal---Validity---Appellant had contended that impugned orders had been passed without taking into account that 'EDB' had required that 3.800% short-fall in detention in the Motorcycle in question would attract rates of duty chargeable---On examination of letter of 'EDB', in respect of local assembly of Cars, it had transpired that nowhere was mentioned in said letter that formula available on the letter was applicable on all local assemblers of automotive vehicles including motorcycles---Formula for calculation of duties and taxes contained in said letter of 'EDB', was not relevant to the merits of the present appeal as same had been issued in context of implementation of shortfall in indigenization programme of Cars assembled by another company---Same was not applicable to the motorcycle assemblers---Department had also failed to justify the method of calculation of figure of Rs.22,459,036 which had been adjudged against the appellant---Authorities were directed to calculate the recoverable amount of duty and taxes on the formula applied in respect of demand notice to the appellant in another case. THIS JUDGMENT DELIVERED BY: CH. MUHAMMAD SHABBIR GUJJAR, MEMBER (JUDICIAL).- This appeal has been preferred against Order-in-Appeal No. 31/2007 dated 02.04.2007, passed by the learned Collector of Customs (Appeals), Lahore. 2. Briefly stated the facts, as reported, are that on the basis of contravention report submitted by Engineering Development Board vide its letter EDB-005/03/04 dated 25.05.2004, the Deputy Collector of Customs Group-IV, Dry Port, Lahore issued a show-cause notice dated 07.10.2004 through which the appellant was…

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