Revision petition against Valuation Ruling No. 1231/2017 rejected

KARACHI: Director General Surayya Ahmad Butt of Customs Valuation has rejected a review petition filed by M/s M.A Azhar & Company and others seeking annulment of customs values of weighing scales determined vide Valuation Ruling No. 1231/2017.

The main contention of the petitioners was that the values determined vide impugned Valuation Ruling are very high and they also objected to the market inquiry conducted by the department in the process of determination of these values.

The departmental representative submitted that the Valuation Department had duly taken the stakeholders on board while issuing the impugned Valuation Ruling. Importers were given sufficient time and opportunity to give their inputs including documentary proof/evidence to substantiate their transaction value. However, the petitioners did not submit any documentary evidence to verify the truth and accuracy of declared values.

As per Rule, 109 of the Valuation Rules issued under SRO 450(1)/2001 dated 18-06-2001 (Chapter-X). in the absence of valid import related documents, the burden to prove correctness of transaction value shifts to the importers/applicants. Non submission of import documents clearly manifest that the applicants have not come with clean hands.

The importers’ contention that their transaction values were correct could not be verified in a vacuum without supporting evidences. The departmental representative highlighted the fact that several meetings were held with the importers and very detailed and comprehensive market surveys were conducted, besides as compared to the previous ruling, the values of Weighing Scales have been rationalized and the values of subject goods have been determined accordingly.

The Directorate General rejected the revision petition and upheld the values determined vide Valuation Ruling No.1231/2017.

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