275/2010 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s A.U Technologies & another (Respondent)
Bench: Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Agha Faisal
275/2010 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s A.U Technologies & another (Respondent) Sindh High Court
Bench: Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Agha Faisal Order Date: 20-AUG-21
the questions, as proposed by the applicant department, do not appear to be the questions of law. It could have been the questions in appeal but not in Special Customs Reference Application where only questions of law arising out of the Tribunal Order could be taken into consideration. The facts of the case are that the consignments were imported on 15.09.2007 and the Goods Declaration was filed on 18.09.2007 whereas the Valuation Ruling No.22/2008, is of 11.03.2008, and hence became a convincing tool for the officers. However, there is no concrete evidence as to the value of the goods arrived at Port on 15.09.2007 for which Goods Declaration was filed on 18.09.2007. The ibid valuation ruling was later in time that it came after about six months of the arrival of the goods. So the question before the Tribunal was whether there was sufficient evidence before Valuation Department for adjudging the value of the goods in terms of the subject Valuation Ruling which was later in time (above six months).