Law: Customs Act, 1969

Section: 25,25(1),25A,79,80,81

Law: Customs Rules, 2001

Section: 107(a),109,113,438

Law: Qanun-e-Shahadat (10 of 1984)

Section: 85

Customs Act (IV of 1969)---Ss.25, 25-A, 79, 80 & 81---Customs Rules, 2001, Rr. 107(a), 109 & 438---Qanun-e-Shahadat (10 of 1984), Art.85---Customs value of imported goods---Determination---Mis-declaration---Provisional assessment---Transactional value of imported goods---Burden of proof---Scope---Held, that the appellant/importer had discharged his onus with regard to the declared transactional value of imported goods by providing a valid invoice and other allied documents and it was the duty of the respondent/Department to disprove the same with cogent reasons---Respondent/Department had failed to bring on record any evidence for rejecting and refusing the declared value of the impugned goods; and instead, had only relied upon import data of identical goods imported by other importers in the past---In order to negate the declared value of the consignment, the Department was under obligation to procure evidence to discard the value declared by the appellant---Appellant could not be held guilty and transactional value of the impugned consignment declared by the appellant was valid, which shall be accepted in accordance with the provisions under S.25(1) of the Customs Act, 1969, for the subsequent assessment of the consignment accordingly---Impugned assessment order and Order-in-Appeal were set aside---Appeal was allowed, under circumstances. Collector of Customs, Port Muhammad Bin Qasim v. Messrs Zymotic Diagnostic International, Faisalabad 2008 SCMR 438; 2005 PTD 909; 2007 PTD 1858; 2008 SCMR 438 and 2019 SCMR 1126 ref. JUDGMENT SHAKIL AHMED ABBASI, MEMBER JUDICIAL-III.---By this order, I intend to dispose of the above Customs Appeal No.K-1418/2016 filed by the Appellant, against Order-in-Appeal-No.540/2016 dated 10-05-2016 passed by the learned Collector of Customs (Appeals) Karachi and Assessment Order dated 23-01-2016 on GD No.KAPE-HC-13335-29-07-2016 assess by the Assessment Officers, MCC Appraisement (East), Custom House, Karachi. 2. That the Appellant has imported a consignment, Goods Declaration was filed with Customs Authorities for clearance of imported goods in terms of Section 79(1)(a) of the Customs Act, 1969, read with Rules, therein true, complete…

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