JUDGMENT

SHAKIL AHMED ABBASI, MEMBER JUDICIAL-III:--This judgment shall dispose of Customs Appeal No. K-1275/2023 filed against Order-in-Appeal No. 361/2023 date 14.07.2023.2. Brief facts of the case are that That the appellant imported �Ceat Brand Tyres� of various sizes. The appellant on the basis of the import documents filed GD which was assessed as per Valuation Ruling 1543, 1544 and 1545/2021 which was declared illegal by the Appellate Tribunal Karachi through multiple appeals bearing K-172/2022, K-109 to K-114, K-116 to K-120 of 2022 and K-125 of 2022. Therefore, the appellant challenged the illegal assessment before the Respondents No.3 who passed an order against the appellant upholding the assessment made by the respondent No.2 with the observation that the Appellate Tribunal Customs, Karachi passed an order in persona rather than in Rem, therefore, the valuation ruling was set aside for those companies/entities who challenged the illegality of the valuation ruling. Since the appellan...