Law: Customs Act, 1969

Section: 25,81

Customs Act (IV of 1969)--Ss. 81 25-Provisional determination of liability-Value of imported and exported goods-Determination of value of goods after six months of import-Effect-Respondent imported consignments of Bar Code Reader at declared value-Goods were released provisionally under S. 81 of Customs Act, 1969 and the matter was referred to Valuation Department for determination of correct customs value for levying duties and taxes-Directorate General of Valuation determined the value of the goods higher than the one declared, which resulted into levying of duties and taxes-Order-in-original was challenged before the Collector of Customs but the same was turned down- Appellate Tribunal, however, set aside the order-in-original and order- in-appeal by observing that the origin of goods was not the same- Validity-Valuation ruling was issued after about six months of the arrival of the goods-Questions proposed by the department did not germane to the root of the cause as firstly the subject valuation ruling itself did not demonstrate the value of the subject goods when they arrived, hence it became a question of fact rather than law and the Appellate Tribunal was right in observing that the subject valuation ruling was not applicable-Special customs reference application was dismissed, in circumstances. ORDER MUHAMMAD SHAFI SIDDIQUI, JUSTICE:---.--- Against judgment dated 21.06.2010 passed by Customs Excise and Sales Tax Appellate Tribunal Lahore, Camp at Karachi setting aside Order-in-Original and the Order- in-Appeal passed by Collector (Appeals), following questions of law are proposed by the Collector of Customs/applicant in this Special Customs Reference Application:- 1. Whether appellant Tribunal has erred in observing that the Valuation Ruling No. 22/2008 dated 11.02.2008 (perhaps 11.03.2008) issued by the Directorate General of Customs Valuation “was not as per law”, (perhaps was not applicable)? 2. Whether the demand raised against Valuation Ruling “was not as per law”, (perhaps not in accordance with law)? We have heard learned counsel for the applicant, whereas no one has turned up on behalf of the respondents, and perused the material available on…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492