MOHSIN AKHT AR KAYANI, J.----By way of this common order , we intend to decide all the captioned custom references having common questions of law and facts.
2. In all these custom references, applicant/PTCL has challenged the judgmen t dated 13.11.2014, passed by learned Customs Appellate Tribunal, Islamabad, whereby certain legal questions have not been settled.
3. Brief facts referred in the instant cases are that applicant is a telecommunication company incorporated under the Companies Ordinance, 1984, continuously developing its technology in Pakistan whereby it requires installation, up-gradation, testing and integration and commissioning of 100 LTE BTSs Huawei, Phase-I on turnkey basis, therefore, applicant entered into contract dated 22.05.2013 with Huawei International PTE Limited (offshore supplier) and Huawei Technologies Pakistan (Pvt.) Limited. Under the terms of contract total contract price was CFR US Dollars 1,150,000/- for the foreign portion and DDP PKR 133,650,000/- for the local portion. The prices have been referred in the contract in terms of clause 41.1. The applicant import ed goods and equipments from Singapore through Islamabad Airport and filed goods declaration and declared the value of the subject imported goods in accordance with the contract price. All the relevant duties and taxes were paid on the declared value of the subject imported goods which was the transactional value under Section 25(1), Customs Act, 1969.
Respondent No.3 and the principal appraiser , Stead of accepting the declared value of the subject imported goods as the transactional value under Section 25(1), Customs Act, 1969, rejected the declared value of the applicant as the transactional value under Section 25(1) of the Customs Act, 1969 on the ground that applicant, offshore supplier and the contractor are related parties and therefore, re-ascertained value given in the contract through assessment order . The applicant has filed appeal which was decided vide order dated 31.12.2013, whereby Collector of Customs Appeal has referred the matter to the Director General of Valuation to ascertain as to whether or not the value declared by the applicant is the true customs value or transactiona l value which was fetched by the other importers of similar or identical items at the relevant time of import. The applicant felt aggrieved filed customs appeal before the Customs Appellate Tribunal, Islamabad and same was adjudicated upon in the following manner:- Arguments heard, Record Perused. Learned counsel for the appellants when confronted with concluding paragraph of impugned orders whereby the Collector Customs- (Appeals) referred the matter to the Director General Valuations to ascertain the value of goods be consented that he has no objection on the findings of Collector in the impugned order . However he emphasized that Pakistan Telecommunication Ltd. and M/s. Huawei Technology Pakistan are separate entities having independent statutes which could not be defined related persons as declared in the impugned order and requested that the impugned order to this extent be declared null and void.
We have considered the prayer of learned Counsel for the appellant, the crucial issues in these appeals are the correct assessment of goods and also that whether the Pakistan Telecommun ication limited and M/s Huawei International, China are related persons or not will be considered by the authority who will assess the value of consignments in the light of evidence produced by the parties. Before that this issue will not be scrutinized at this forum because the decision on the issue of relationship between the two will have ultimate consequences upon the determination of value. Therefore, the issue of related persons will also be answered by Director General of Valuations while making assessment/determination of the value.
This Tribunal thus finds no merit in these appeals. The same are dismissed and the impugned orders are maintained.
4. Learned counsel for the applicant contends that Customs Appellate Tribunal while adjudicating upon the matter has acknowledged the stance qua valuation/assessment/determination by the Director General Customs Valuation but dismissed the appeal at the same time which is infact a technical mistake in the entire case and as such the order to that extent is illegal; that question relating to relationship of applicant with Huawei International PTE and Huawei Technologies Pakistan (Pvt.) Ltd. also requires adjudication on the basis of evidence submitted on record and as such dismissal of appeal is not warranted under the law; that this court vide order dated 20.01.2016 framed three questions, however , they are not pressing the third question rather focusing on two questions and if matter is disposed of while diluting the effect of Para-8 of file impugned order it would prejudice the cases of applicant before the Director General V aluation.
5. We have confronted the learned counsel for the respondents as to whether Director General Valuation has evaluated the goods as referred in the concurrent orders and also recorded any findings qua the relationship of applicant with Huawei International PTE and Huawei Technologies Pakistan, learned counsel for the respondent has shown ignorance in this regard.
6. While considering each and every aspect of the case this Court is of the view that learned Customs Appellate Tribunal has technically agreed to the contention raised by the applicant on the basis of consent recorded by the Collector Customs (Appeals) to the extent that matter of valuation could only be settled by the Director General Valuation and similarly , the relationship of applicant viz. a viz. Huawei International PTE also be resolved in the light of evidence produced by the parties. Hence, all the captioned references are disposed of with direction to the respondent' authority to place the matter before the Director General Valuation for making assessment/determination of value of goods and at the same time Director General shall also record evidence including but not limited to the applicant to the effect that the applicant has any relationship through which they have settled the valuation of goods in their own interest as referred by the lower forum. Order of dismissal of appeal by the Customs Appellate Tribuna l is set aside as referred in para- 8 of the impugned judgment as such matter is remanded. The Director Genera l Valuation shall decide the matter within period of ninety (90) days under intimation to this Court.
7. All the captioned Customs References stand disposed of in above terms.