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COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE OF APPRAISEMENT, KARACHI versus SUPERIOR STEEL, KARACHI

Sections 32 (1), 79 (1) and 194c (3) of imported goods from China, which are of Dutch origin, are assessed by the Member Technical Appellate Tribunal, recording any such certificate. There is nothing to do so that the certificate provided by the importer is displayed. The factual origin of the goods could not be substantiated on the basis of physical examination was not credible. The member of the tribunal had no jurisdiction to decide the matter. Given that while it was observed that the tribunal member wanted to withdraw from the decision taken by the technician, he would have to give concrete reasons in support of his decision.

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All Karachi High Court Sindh judgments of 2009 →

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