Law: Customs Act, 1969

Section: 25

Customs Act (IV of 1969)--Ss. 25 & 196---Valuation -of imported goods, determination of---Appeal before High Court---Importer declared value of imported goods as U.S.$275 per unit, but Adjudicating Officer/Deputy Collector after requisite investigation abroad, assessed value of imported goods as U.S.$295 and such assessment was upheld by the Custom Appellate Tribunal---Importer had challenged concurrent orders in appeal before High Court on the ground that assessment of Authority was arbitrary as Adjudicating Officer did not issue any notice to the importer before assessing goods and that, both Tribunals below had not considered evidence which importer wanted to rely upon and that value assessed by the Adjudicating Officer was excessive---Validity---Order passed by Adjudicating Officer had clearly shown that importer was provided an opportunity for hearing and was requested to produce any material evidence in support of his claim for acceptance of value of goods declared by him, but he failed to substantiate his claim---No reference had been made by the importer either in appeal before Custom Appellate Tribunal or in the body of appeal before High Court as to what evidence importer wanted to produce in support of his claim that value of the goods as declared by him should be accepted by Customs Department--¬Forums below had determined value of goods imported by importer after considering evidence available on record and Adjudicating Officer had also prepared a chart showing: as to how he had calculated the value, it could not, in circumstances, be said that orders passed by Adjudicating Officer or by Customs Appellate Tribunal were arbitrary---Appeal filed by importer under S.196 of Customs Act, 1969, could only be maintained if a question of law had been raised---No question of law being discernible to warrant interference-in appeal, same-was dismissed. ORDER TASSADUQ HUSSAIN JILANI, J.---Appellant imported the Air-Conditioner subject-matter of this appeal vide Bills of Entry No.3101 dated 7-2-1995. and No.04184 dated 16-4-1995 at the declared value of US$275 per unit. The PSI company after the requisite investigation abroad assessed the value as US$295.…

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