Expo Lanka Commodities (Pvt.) Ltd. v. Director General Of Customs – sllr 2006 volume 2 page 353

The case between EXPO LANKA COMMODITIES (PVT.) LTD. and the DIRECTOR GENERAL OF CUSTOMS addressed the lawfulness of import duty assessments based on a floor price established by Pakistani Customs for onion imports. It was held that the customs’ adjustment of the declared invoice price (US$240 to US$255 per metric ton) to the higher “normal price” of US$418 per metric ton, using comparative market invoices, was lawful and in accordance with Sections 51 and 52 of the Customs Ordinance and Schedule E. This decision reaffirmed the legal principle that customs authorities may use comparative pricing and documentary evidence to determine the actual market value for duty assessment. The reasoning relied upon relevant statutory provisions and the precedents of Tyre House (Pvt.) Ltd vs. Director Ge