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MESSRS COOL FRIDGE (PVT.) LTD versus CENTRAL EXCISE, SALES TAX AND CUSTOMS APPELLATE TRIBUNAL, CUSTOMS HOUSE, NABAH ROAD, LAHORE

Section 25 and 196 Imported Goods Price, Appeal to the High Court Importer The price of imported goods was declared as U. Section $ 275 per unit, but after the required inquiry abroad, the Imported Officer / Deputy Collector collected the cost of imported goods. Assessment of U. Section $ 295 and such assessment as the Customs Appellate Tribunal Importer challenged the High Court in the appeal at the time of the order that the authority assumes because the Adjudicating Officer imposed the goods before the importer Did not issue any notice to, and both tribunals did not consider the evidence of which importer Wanted to rely on and the value was a validity order exceeded by the Adjudicating Officer approved by the Adjudicating Officer, which clearly indicated that the importer was offered a hearing. He was requested to present material evidence in support of a claim to accept this value. Of the goods announced by him, but he failed to prove that the claim was not cited by the importer either before the Customs Appellate Tribunal or before the High Court that the importer supported his claim. Want to provide proof that the goods announced by it should be priced? After considering the evidence available on record, the following customs department forums determined the cost of imported goods by the importer, and the Adjusting Officer also prepared a chart showing how it was calculated: In the circumstances, it cannot be said whether the orders were made by the Adjudicating Officer or family advocate from Malakand lawyer