Law: Customs Act, 1969

Section: 25(a)(i)

Law: Customs Rules, 2001

Section: 113(1)

Customs Act (IV of 1969)--S.25(a)(i)---Customs Rules, 2001, R.113(1)---Value of imported and exported goods---Assessment of duty and taxes---Realization of short revenue on the ground that at the time of assessment lesser freight .was included instead of actual freight paid. on the airway bill as the freight amount shown in the invoice of the supplier was less meaning that the customs duty and other taxes on the differential amount of freight on the imported goods had not been paid---Validity---Freight amount shown in the invoices was the correct amount of 'freight paid on the goods imported---No evidence was available to the effect that the foreign supplier had charged more than the amount of freight shown in his invoice from the importer on account of freight and the appellants had, in turn; paid greater amount than what had been shown in the invoice; it was unthinkable that a foreign supplier would pay greater amount of freight and charge lesser amount on that account from the importer where the invoice value was inclusive of freight---Allegation based on the DRRA observation had no supportive evidence to prove that the appellants had suppressed value of import---Freight was already included in the price and the assessment of duty and taxes had been made on the basis of that. price---Assessment of duty and taxes was in accordance with the provisions of S.25(a)(i) of the Customs Act, 1969 and R.113(1) of the Customs Rules, 2001 made thereunder---Order of the lower forums were set aside by the Appellate Tribunal. 2006 PTD 1876 and Messrs Radaka Corporation and others v. Collector of Customs and another 1989 SCMR 353 ref. JUDGMENT MUHAMMAD WALI KHAN (MEMBER (TECHNICAL).---This judgment disposes of the appeal filed by Messrs Pakistan Tobacco Company Ltd., First Floor, Evacuee Trust Complex, Agha Khan Road, Sector F-5/1, Islamabad (hereinafter called the appellants) against the Order-in-Appeal No.131 of 2006 dated 6-7-2006 passed by the Collector of Customs, Sales Tax, and Federal Excise (Appeals), Islamabad (hereinafter called the Appellate Authority). 2. Brief facts of the case are that during the course of audit conducted by the staff of DRRA, Lahore it…

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