Law: Customs Act, 1969

Section: 25,25D,25(1),25(2),25(3),25(4),25(5),25( 6),25(7),25(8),25(9),196,196(5)

Customs Act (IV of 1969)---Ss.25, 196—Valuation of goods imported—Method applicable— Customs authorities determined value of goods under Fall Back Method as provided in S.25(9) of Customs Act, 1969—Customs Appellate Tribunal allowed appeal of importer , and directed the authorities to apply Sequential Method as provided in S.25(1) to (8) of Customs Act, 1969—Validity—Customs Appellate Tribunal allowed appeals in the matter on the basis of valuation of Customs authorities as determined in the matter violating Sequential Method provided under S.25(1) of Customs Act, 1969, as the was in violation of mandatory period of time required for such exercise after provisional release--Value of imported goods could not be determined by Customs authorities directly under S.25(9) of Customs Act, 1969, bypassing preceding provision from S.25(1) to (8) of Customs Act, 1969—High Court declined to interfere in order passed by Customs Appellate Tribunal holding that valuation could not be made directly under S.25(9) of Customs Act, 1969, and the same was time barred— Reference was dismissed, in circumstances. JUDGMENT: MAHMOOD A. KHAN, JUSTICE:---.--- Having required similarity these two references are disposed off by this single order. These two Special Customs Reference Applications under section 196 of the Customs Act, 1969 have been filed by the Collector of Customs in respect of the same order whereby the appeals of the respondents were accepted by learned Customs Appellate Tribunal, Bench-1, Karachi and as such the valuation of the Customs authorities made in the matter was set aside. 2. The relevant background of the matters is that in S.C.R.A No. 174/2016 the respondent had imported (i) RP Relay, (ii) Pipe Cutter, (iii) Flaring Tools Sets Material, (iv) Tube Cutter, (v) Fan Brackets, (vi) Copper Fan Motors from China, whereas, in S.C.R.A No. 175/2016 the respondent had imported Roll Bond Evaporator Sheets of assorted sizes from China. The respondents filed G.D under section 79(1) of the Customs Act, 1969 bearing Nos. KPPI-HC-48396 and KPPI-HC-48384 both dated 03.05.2014 respectively with different valuation for home consumption. However, the Customs authorities selected…

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