Law: Customs Act, 1969

Section: 25

Customs Act (IV of 1969)---Ss. 25, 18, 32, 80 & 83---Imports and Exports (Control) Act (X of 1950), S.3(1)---Value of imported and exported goods---Old and used pipes---Value in. view of physical condition/examination---Appellate Tribunal directed the Customs Authorities to assess a consignment of old and used pipes at value of Rs.10,000 per Metric Ton---Customs Authorities found the valuation of goods at Rs.17,000 per Metric Ton on the basis of evidential bill of entry and maintained the pitch of redemption fine at 10% of the value thereof---Validity---Valuation of old and used serviceable goods lacking standard specifications could not be made without their physical examination---Customs Authorities besides physical condition of the goods, did take into consideration the prevalent value, of identical goods based on the evidential bill of entry---Importer paid customs duty and taxes on the value of Rs.17,000 per Metric Ton which amounted to its implied acceptance---While fixing value of goods at Rs.1,000 per Metric Ton, in the present case, the physical condition of the goods was not discussed which was not possible without their examination, nor evidential bill of entry relied upon by the Customs Authorities was ordered---Appeal of the Department was accepted and order was set aside by the Appellate Tribunal. JUDGMENT ZAFAR-UL-MAJEED, MEMBER (TECHNICAL).---This appeal has been filed by the Collector of Customs, Lahore against Order-in-Original No.8 of 1999, dated 21-1-1999 passed by the Collector of Customs, Central Excise & Sales Tax (Appeals), Central Zone, Lahore whereby the Customs Authorities have been directed to assess a consignment of old and used pipes at the value of Rs.10,000 per M. Ton. 2. The relevant facts giving rise to this appeal are that Messrs A.A. International, Lahore (the contesting respondents) imported a consignment declared to contain "bundled , scrap and welded pipe cuttings" weighing 42,890 kgs and sought clearance thereof vide Bill of Entry No.239, dated, 15-7-1997 filed at Lahore Dry Port, On examination, the consignment was found to contain 40,790 kgs. of old and used but serviceable steel pipes of different lengths and…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492