Law: Customs Act, 1969

Section: 2(kka),16,25,32(1),79(10),80,196

Customs Act (IV of 1969)----Ss.2(kka), 25, 196--Reference--Goods Declaration--Valuation, determination of--Factual inquiry--Forum--Dispute was with regard to valuation of goods imported by respondent company--Validity-- Customs Appellate Tribunal was the last fact finding authority, which had opined that respondent company submitted all required commercial documents including commercial invoice, packing list and bill of lading to customs authorities--Documents presented and relied upon by respondent company were admissible in terms of S.2(kka) of Customs Act, 1969--Customs Appellate Tribunal had given factual finding that examination report furnished by Examination Staff of Customs Department did not object to quantity of the items imported-- Difference between authorities and respondent company was only with regard to the fact that whether parts imported were genuine or non- genuine--Such aspect according to the Tribunal was satisfactorily explained by respondent company--Price of items, as determined by Directorate General Valuation, was in consonance with rates as declared by respondent company in various documents furnished by them and in Good Declaration as well pertaining to non-genuine parts--High Court declined to interfere in findings of Customs Appellate Tribunal, as while exercising advisory jurisdiction, points of facts determined by Customs Appellate Tribunal could not be interfered with--Reference was dismissed in circumstances. Junaid Traders v. Additional Collector of Customs, Appraisement-I 2012 SCMR 1876; Collector of Customs, Port Muhammad Bin Qasim v. Messrs Zymotic Diagnostic International, F.A. Islamabad 2008 SCMR 438; Messrs International Petrochemicals (Pvt.) Ltd., v. Deputy Collector of Customs, (Preventive) Custom House, Karachi and 2 others 2017 PTD 370 and Punjab Beverages (Pvt.) Ltd. v. Appellate Tribunal (Customs, Excise and Sales Tax) and 2 others 2002 PTD 2957 ref. JUDGEMENT: IRFAN SAADAT KHAN, JUSTICE:---.--- This Special Customs Reference Application (SCRA) was admitted for regular hearing on 19.11.2018 to consider the following questions of law. 1. “Whether in the light of facts and circumstances of the case, the Appellate…

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