1233/2015 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S Ms. Shazia Aman (Respondent)
Sindh High Court
Bench: Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Mahmood A. Khan
Order Date: 07-DEC-21
the Valuation Ruling such as one dated 10.07.2008 is not applicable as the valuation is to be issued on the basis of data of 90 days, either before or after, import in terms of Rule 107(A) of Customs Rules 2001. It has not been disclosed as to what the exact dates of the clearance of the goods are however subsequent valuation rulings, as reviewed, are of 15.07.2009 and 27.04.2010 respectively. In the absence of a clear date of clearance of the goods, the applicability of Valuation Ruling of 15.07.2009 and 27.04.2010 would be farfetched. Subsection 4 to Section 25A of Customs Act, 1969 was amended by Finance Act 2010 and assented on 30.06.2010 which was subsequent to the last ruling relied upon, hence by the time goods were cleared the regime of availability of 90% data, pre or post, was applicable as the applicability of last issued Valuation Ruling was introduced after 30.06.2010. Even the show-cause notice is silent as to the date of clearance of the goods.Full judgment text for this case is not yet available on Pakistan Law Reports. Check the official Sindh High Court case law portal for the complete order.
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