203/2019 Spl. Cus. Ref. A. M/s. Universal Enterprise (Applicant) V/S The Customs Appellate Tribunal & others (Respondent)

Sindh High CourtTax Law2021

Bench: Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Mahmood A. Khan(Author)

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203/2019 Spl. Cus. Ref. A. M/s. Universal Enterprise (Applicant) V/S The Customs Appellate Tribunal & others (Respondent) Sindh High Court

Bench: Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Mahmood A. Khan(Author) Order Date: 27-OCT-21

The amount of remittance may not be of any importance as the actual evidence is invoice which is relied upon. Hence the price actually paid could very conveniently be determined on the basis of such documents and notwithstanding the insertion / amendment made in the year 2017 as far as the second proviso to Section 25A is concerned, it is the amount, which is actually paid or payable which is considered as customs value for the goods when sold for export to Pakistan.

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203/2019 Spl. Cus. Ref. A. M/s. Universal Enterprise (Applicant) V/S The Customs Appellate Tribunal & others (Respondent)

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