Law: Customs Act, 1969

Section: 25A,25(2)(b)122(1)(ii)

CUSTOMS ACT, 1969 (IV OF 1969) Sections: 25A, 25(2)(b) 122(1)(ii) - Value of imported and exported goods - Transshipment import of PVC electric installation tape in Jumbo rolls - Declaration of total net weight including net weight of inner core and cartons - Department refused to accept such declared net weight and held that the inner core of the imported goods is part and parcel of the goods and will be sold to the end consumer along with the tape, therefore, the weight of the inner core will be included in the assessable net weight of the goods upon which duty/taxes are levied - Appeal filed by respondent before Collector of Customs (Appeals) succeeded and it was held that assessment is to be made on the net weight of the goods excluding weight of inner core packing - Appeal before Appellate Tribunal, dismissed - Reference to High Court - FACTS Through these Reference Applications, the Applicant has impugned order dated 05.07.2017 passed by the Customs Appellate Tribunal at Karachi in Customs Appeal No. K-1231 to 1238 of 2015 proposing the following Questions of Law:- 1) Whether the basis of facts and circumstances of the case the learned Appellate Tribunal erred in law that in terms of Section 25(2)(b) of the Act, read with Rule 122(1)(ii) of the Customs Rules, 2001 and the long outstanding assessment practice the cost/price of the essential packing cannot be ignored while evaluating the value of the imported and exported goods? 2) Whether the provisions of law clearly states that every incidental cost shall be included in value of the goods, the respondent/importer is not liable to nay the duties/taxes as per correct and lawful assessment, made by the appellant? 3) Whether the Appellate Tribunal has consider legal aspect that the inner core, on which the tape is wrapped, is the integral part of the imported goods, thus, the same cannot be detached or lake out of the imported goods? 4) Whether on the basis of facts and circumstances of the case the learned Appellate Tribunal has jurisdiction to nullify without any cogent reason the value applied on the basis of essential packing i.e. inner Core? 5) Whether the Appellate Tribunals findings are not perverse…

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