Law: Customs Act, 1969

Section: 25,25(1),25A,32,32(1),32(2),32A,32A(1),3 2A(2),79,156(1),179,180,186,194A

Law: Income Tax Ordinance, 2001

Section: 40,148,161

Law: Sales Tax Act, 1990

Section: 3,6,7,11,11(2),26,30,33,34,48

(a) Customs Act (IV of 1969)--Ss.32, 25 25A-Mh-declaration-Value of imported and exported goods-Power to determine the customs value-Scope-Appellant imported a consignment of Viscose Bleach Fabric-Department detained the consignment on the premise that the appellant had mis- declared the value as evident from comparison of shipping bill presented by the exporter with the Customs at the time of exporting the consignment-Validity-Goods imported by appellant were subject to levy of duty and taxes with the application of value determined by Director, Directorate General of Valuation under S.25A of Customs Act, 1969, which in the present case was Valuation Ruling No. 776/2015, dated: 04-12-2015 for the fabric falling under PCT Heading 5408.2100-Any alien value obtained by the customs akin to the value declared by exporter in the shipping bill for the purpose of assessment by the Customs Officials of that country was of no significance/legal effect as that could never overrule the transaction value defined in S.25(1) of the Customs Act, 1969-Department was directed to assess the goods in accordance with the valuation ruling- Impugned orders were set aside and the appeals were allowed, in circumstances. Messrs E.F.U. General Insurance Company Limited v. The Federation of Pakistan PLD 1997 SC 700 = 1997 PTD 1693 and Chandavarkar S.R. Rao v. Asha Lata S. Guram 1986 4 SCC 447 rel. (b) Customs Act (IV of 1969)-S.194A-Appeals to the Appellate Tribunal-Non-submission of counter affidavit-Scope-Non-submission of counter affidavit whether by will or default forfeits the departments right to deny assertion made in the affidavit. (1974) 94 ITR-1; 1986 CLC 745; (1984) 146 ITR 140; 1986 PTD (Trib.) 119; 1986 CLC 1119; 1986 CLC 1408; 1991 MLD 1243; PLD 1992 SC 317; 1993 SCMR 662; PLD 1996 Kar. 68; PLJ 1997 Quetta 66 and 2003 PTD 2118 ref. (c) Customs Act (IV of 1969)--S. 186-Detention of goods pending payment of fine or penalty- Scope-Section 186 of Customs Act, 1969, comes into play during the course of imports, meaning thereby, if any case has been adjudicated by the competent authority against an importer and through which it had held the charges established as levelled in the…

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