Law:

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Customs Act (IV of 1969)--- ----Ss.25(5)(d), 32(1), 32(3-A), 156(1), 9 & 14---Imports and Exports (Control) Act (XXXIX of 1950), S.3(1) & 3(3)---S.R.O. 574(I)/2005 dated 6-6-2005---Value of imported and exported goods---Import of "Taurus Brand Pistols "---Value was declared 40$ per piece---Department adopted 215$ per piece---Appellant contended that same goods were being declared at 40$ and was assessed at 100$ and still being done at 100$ but only in the five cases the value of 215$ had been applied which was unfair and not justified---Departmental representative confirmed that the goods were still being cleared at 100$ under the order of High Court and 215$ had never been applied to any case except in said five cases---Validity---No doubt 37 pieces of Taurus Brand Pistols were cleared on 215$ but the same had never been applied on any one---GD of higher value of 215$ was filed on 25-8-2005 but in the subsequent period also it had not been applied and constantly clearance had been allowed at US$ 100 as admitted by the departmental representative on the plea that High Court had decided to allow release at 100$---Discriminatory treatment having been meted out in view of majority clearances at US$100, there was no reason to interfere with the order in appeal which was upheld and the appeal of the department was rejected by the Appellate Tribunal. JUDGMENT KHALID NASEEM, MEMBER (TECHNICAL).---This judgment disposes of appeal filed against Order-in-Appeal No.20 of 2008, dated 12-11-2008 passed by the Collector Customs, Sales Tax and Federal Excise (Appeals), Hyderabad. 2. Brief facts of the case as reported are that Messrs Punjab Arms and Ammunition Co., Lahore imported a consignment of arms" Taurus Brand Pistols, Model 145, 111, 915 (80 pieces) Brazil origin, having declared invoice price C&F @ US$ 40 per piece and sought clearance thereof vide G.D. No.32282 dated 30-12-2005. The consignment, at the original stage of assessment was subjected to First Appraisement System (i.e. Examination prior to assessment) and quality,' quantity (Brand and Art No.) and origin were found as declared in the import documents. The assessment was made…