Law: Customs Act, 1969

Section: 25,25(1),25(5),25A

Law: Constitution of Pakistan, 1973

Section: 4,25,117,121

Law: Customs Rules, 2001

Section: 110

Customs Act (IV of 1969)----Ss. 25 & 25-A--Constitution of Pakistan, Arts. 4 & 25--Goods declaration--Assessment--Tyres, import of--Valuation Ruling-- Judgment previously passed by the Customs Appellate Tribunal (�the Tribunal�)--Order in rem--Discrimination--Previously, in multiple appeals preferred by various importers, the Tribunal declared as illegal certain Valuation Ruling regarding tyres, to which (proceedings) the appellant was not a party--Appellant/importer, relying on said order/judgment, sought the same benefit but was denied--Stance of the respondents /Collectorate was that the appellant was not given benefit of the previous order passed by the Tribunal as the same was an order -in-personam and not in rem--Held, that the stance of the Department was misconceived as in said previous order the Tribunal, while setting aside Valuation Ruling, set forth a principle meaning thereby that the Valuation Ruling-in-question contained patent illegalities--Therefore, Valuation Ruling-in-question was set-aside in rem, setting a principle that, once it was set-aside declaring it illegal, the Valuation Ruling-in-question was to be deemed as �not in field� for everyone importing those category of goods--Valuation Ruling-in-question was set-aside in general--Admittedly, the goods of other importers, like the appellant, were being assessed on the declared transactional values of other importers , which tantamount to violation of the fundamental rights of the appellant since action of discriminatory treatment by the Collectorate had infringed his fundamental rights of equal protection of law guaranteed under the Constitution--Customs Appellate Tribunal set-aside impugned Order-in-Appeal against the appellant, and directed the respondents/Collectorate to finalize the assessment of the appellant on the same values as ordered by the Tribunal vide previous judgment relied upon by him (appellant)--Appeal filed by the importer, was allowed accordingly. JUDGMENT: SHAKIL AHMED ABBASI, MEMBER JUDICIAL-III:---.--- This judgment shall dispose of Customs Appeal No. K-1275/2023 filed against Order-in-Appeal No. 361/2023 date 14.07.2023. 2. Brief facts of the case are that…

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