Law: Customs Act, 1969

Section: 16,25(1),25(5),25(6),25(7),25(8),25(9),3 2,81(3)

ORDER {MR. SAFDAR ALI, MEMBER TECHNICAL}................(1). This appeal has been tiled by the Collectorate of Customs, Port Qasim and is directed against the orders passed by the learned Respondent No. 2 vide Order-in-Original No. 14-17/2000, dated 09.05.2003. 2. Brief facts of the case are that the Respondent No. 2 imported consignments of "LG" Brand Air Conditioners of various specifications. Whereas the Respondent being importers of LG Brand Air-conditioner in Pakistan, associated with the Supplier, therefore, the value could not be determined under sub-section (1) of Section 25 of the Customs Act, 1969 as provided in the proviso (d) thereof. Keeping in view the concrete evidences of identical goods of same LG Brand Air Conditioners of similar type and capacity imported from the same source of supply, the goods imported by the Respondent were held liable to be assessed under sub-section (5) and (6) of Section 25 of the Customs Act, 1969. The Custom Staff also conducted a discrete market enquiry, which also substantiated that the assessable values ascertained by the staff are just equitable and correct. The matter was also referred by the Respondent No. 2 to Valuation Department who advised the Department to assess the goods after 5% loading as it is established that the Importers are associated with the supplier but further investigation & verification is still required to ascertain the relationship as associated or related person. However, the goods were not released by the appellants who approached the Honourable High Court of Sind and Honourable High Court was pleased to pass orders for release of goods after detaining the goods equivalent to the alleged prices difference ascertained by the Collectorate of Port Qasim under Section 81 of the Customs Act, 1969 and Adjudicating Authority was directed to decide the case within six weeks. 3. The Show Cause Notice was issued by the Respondent No. 3 which was contested by the Respondents No. 1 & 2 and after hearing the case in length and were decided the cases vide operative para read as under:-- "Bare perusal and study of case record reveals that the Collectorate has failed to make out a strong and…

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