Al Wakeelo
Your Digital Lawyer, Always on Duty
Initializing Secure Chambers
Your Digital Lawyer, Always on Duty
Initializing Secure Chambers
Petitioner: Messrs HOME LIFE through Proprietor VS Respondent: DIRECTOR-GENERAL OF CUSTOMS VALUATION AND PCA, DIRECTORATE OF CUSTOMS VALUATION OF PPA, KARACHI and 2 others
Court Name: Sindh High Court Judge(s): Sabihuddin Ahmed, Nadeem Azhar Siddiqui Title:Messrs HOME LIFE through Proprietor vs DIRECTOR-GENERAL OF CUSTOMS
VALUATION AND PCA, DIRECTORATE OF CUSTOMS VALUATION OF PPA, KARACHI and 2 others Case No.: W.P. No, 443 and Misc. A. No,1696 of 2006 Date of Judgment:2006-04-21 Reported As: 2006 PTD 1635 Result: Order accordingly Judgment ORDER ' It is contended that the Valuation Authorities are not bound to evaluate the imported goods on the basis of the advice from Pakistan Sanitary Merchants and Manufacturers Association but are required to independently apply their minds for the purposes of determining transaction value of the goods. Learned counsel for the respondents agrees to the extent that the advice of the Association is not binding upon the Valuation Authority. For the foregoing reasons, we would by consent allow these petitions to the extent that the matters are remanded to the Valuation Authority who may take into consideration the advice of the Association, but will determine the transaction value of the goods in accordance with the clear parameters laid down in section 25 of the Customs Act. The petitions stand disposed of. We expect the exercise to be completed within one month from the receipt of this order.