Law: Customs Act, 1969

Section: 13(a),25,25(1),25(2),25(2)(f),25(5),25(6 ),25(7),81,202A

Law: Customs Rules, 2001

Section: 107(a),110,111,121,125

CUSTOMS ACT, 1969 (IV OF 1969)---Sections: 13(a), 25, 25(1), 25(2), 25(2)(f), 25(7), 81 & 202A - Customs Rules, 2002, Rules: 107(a), 110 & 121 - Value of imported and exported goods - Provisional determination of liability - Import of consignment of energy saving lamps by the respondent - Declaration of suppressed value of goods - Initiation of remedial proceedings by the Deptt. - Adjudication of short levy of duties and taxes by the assessing officer against the respondent - Dismissal of appeal by the Collector (Appeals), but allowed by the Appellate Tribunal - Challenge to - FACTSThe respondent had imported consignment of energy saving lamps from China and filed their Goods Declaration. Upon checking, it was apprehended that the respondent had declared a suppressed value for the goods and the department initiated remedial proceedings. Thereafter, Assessment Order was delivered wherein short levy of duties and taxes was adjudicated against the respondent. The respondent filed an appeal against the Assessment Order, however, the same was dismissed. The respondent filed appeals before the Customs, Excise and Sales Tax Appellate Tribunal which were allowed.ARGUMENTSThe respective parties were in unison that the pivotal issue to consider was whether the method of assessment employed by the department was prima facie in consonance with the law.DECISIONImpugned order set aside and assessment/order in appeal restored-Therefore, in view of the foregoing, we do hereby answer the question framed for determination herein in the affirmative, in favor of the applicant department and against the respondent. As a consequence hereof the Impugned Order is set aside and the Assessment Order/Order in Appeal are restored. These reference applications are disposed of accordingly.[Case-law referred.]JUDGMENT:AGHA FAISAL, JUSTICE:---.---The department has assailed an order of the Customs, Excise and Sales Tax Appellate Tribunal Karachi in Customs Appeal No. K-118/2008 dated 05.04.2010 (�Impugned Order�) and proposed certain question of law to be addressed by this Court.2. Chronologically stated, the respondent had imported consignment of energy saving lamps from China…