Tribunal fixes Customs value of cotton blended ladies shirting fabric at $3.0 per KG

KARACHI: The Customs Appellate Tribunal, Karachi has ruled that the import of cotton blended ladies shirting fabric in roles from China shall be assessed at the rate of unit value $3.0 per KG.
According to details of the case, certain importers imported 246 consignments of cotton blended ladies shirting fabric against the Industrial Contract from China. The importer imported a consignment under HS Code 5211.1900 and declared the same at the rate of unit value $0.328/kg while as per the Customs Adjudication the same were correctly assessable value at the rate of unit value $3.50/kg, therefore, the impugned goods were assessed at $3.50/kg. The differential amount of duty and taxes was created due to higher re-assessment value of impugned goods which was paid in protest by appellant except the amount already paid on declared value by the importer.
The importers filed review applications and approached Collector of Customs Appeal in this regard, but the value taken for the assessment of Blended/Dyed Ladies Shirting Fabric in rolls at the rate $3.50/kg was upheld.
The Tribunal ruled that after going through details on facts, law points, judgments passed by the Superior Courts, this Tribunal and going through the data of different Collectorates and dry ports, that the similar consignments of other importers have been assessed and released at the rate of $3.0/kg, it appears that the impugned consignments had been dealt in differently.
In this state of affairs, the Supreme Court of Pakistan has passed a judgment on this type of attitude through which the learned Supreme Court had upheld the principle enshrined in Article 25 of the Islamic Republic of Pakistan which holds that a facility allowed to some and denied to one is the discrimination, hence the Tribunal observed that the Assessment Order as well as the Order in Appeal are infested with obvious illegalities and which are hereby declared illegal, null and void and set aside with the directions to assess the impugned goods at the rate $3.00/kg instead of $3.50/kg.
These 246 consignments include 75 consignments of M/s G&S Manufacturers, 20 consignments of M/s N.A.I & Company, 15 consignments of M/s R.J Textiles and 130 consignments of M/s Dream Garments.

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