223/2022 Spl. Cus. Ref. A. The Collector of Customs, Karachi (Applicant) V/S M/S. A. R. Industries, Karachi (Respondent)
Sindh High CourtTax Law2023
Bench: Hon'ble Chief Justice Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal
223/2022 Spl. Cus. Ref. A. The Collector of Customs, Karachi (Applicant) V/S M/S. A. R. Industries, Karachi (Respondent) Sindh High Court
Bench: Hon'ble Chief Justice Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal Order Date: 17-MAR-23
Valuation of goods; section 25 of the Customs Act; determination in a sequential order; fall back method under section 25(9); how to be applied guidelines
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