Director General sets aside Valuation Ruling No.1341/2018

By Mashhud

KARACHI: Director General Customs Valuation Surayya Ahmed Butt has set aside the customs values of suitcases (soft & hard) of low end brands determined vide Valuation Ruling No.1341/2018 and ordered that the previous ruling No.915/2016 will hold the field for assessment purposes till a fresh Valuation Ruling is issued in this regard.

M/s Nadeem Impex and others had approached the Director General Customs Valuation challenging the Valuation Ruling No.1341/2018 of suitcases that the values were issued without considering the fact and evidences, hence was not a speaking order and therefore completely malafide, arbitrary without jurisdiction and of no legal effect.

The petitioners submitted that the values of suitcases (soft & hard) of low end brands have been exorbitantly enhanced without getting any feedback or participation of the stakeholders. They agitated that due to sudden enhancement of values notified vide the impugned Valuation Ruling, the whole trade is going to be disrupted as their consignments are lying at the port and the values have been drastically enhanced – almost doubled as compared to the previous valuation ruling i.e. 915/2016.

The departmental representative submitted that the petitioners/stakeholders were afforded opportunities of meetings however, they failed to appear in the meetings and submit the requisite import documents. Therefore they did market surveys and notified Customs values accordingly.

After due deliberation, Director General Surayya Ahmed Butt observed that the applicants were not heard by the respondent Director Customs Valuation, Karachi while determining Customs values in the form of Valuation Ruling No.I341/2018.

It is also a well known principle of law that no man can be condemned without opportunity of hearing. The presence of said irregularities makes the process of determination of values suffering from procedural impropriety. The arguments of the petitioners carry weight and it is therefore ordered that the impugned Valuation Ruling No.1341/2018 is set aside and the Valuation Ruling No.915/2016 holds the field for assessment purpose till a fresh Valuation Ruling is issued by the Director, Customs Valuation, Karachi on merits and in accordance with law after giving a fair opportunity of hearing to the petitioners/stakeholders.

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