THIS JUDGMENT DELIVERED BY:

MR. OMAR ARSHAD HAKEEM, MEMBER (JUDICIAL):---(1). This judgment shall dispose of an appeal filed against Order-in-Appeal No.16/2013 dated 13.03.2013 passed by the learned Collector Customs, (Appeals) Lahore.2. Precise facts for deciding the core controversy involved in the instant appeal are that the appellant imported a consignment including padlocks of China origin and filed GD No. LPRN HC 531 dated 19.11.2012 through their clearing agent. The transaction value of impugned goods was rejected by the Appraising Staff and value of merchandise was enhanced on the basis of valuation ruling No. 429 dated 15.02.2012.3. Being aggrieved by the said order the appellant filed an appeal before the learned Collector of Customs (Appeals), Lahore who vide impugned order in appeal dismissed it and held that:-"I have examined the case record, submission of the appellant and the department, and found that in the said High Court's order had only directed for disposal of appeal and is silent about the a...