Cheese importer’s valuation review application rejected for non provision of import documents

KARACHI: The Director General of Customs Valuation has rejected the review application of M/s Ekada Corporation, cheese importers, filed against customs values determined vide Valuation Ruling No. 532/2013 for cheese.

The importers submitted that the valuation method i.e. transaction value as envisaged under section 25(I) of Customs Act, 1969 have not been exhausted simply mentioning at Para 2 of the subject valuation ruling that ‘transaction value method provided in section 25(I) was found inapplicable because sufficient information with respect to adjustments to be made to the transaction value in terms of section 25(2) was not available.’

It added that the cheese imported other than the slice/cubes fall in the category of ‘cheese others’ for which customs values determined was $3.0 per KG as against cheese in slice/cubes for which customs value was $1.85 per KG, and the subject ruling showed no justification for this variation.

Moreover, the customs values for cheese cream was determined at $3.50 per KG despite the fact that there was hardly any difference in the price of cheese slices/cubes and cheese cream in the local market.

The Department responded that the proposal given by the petitioner to revise the valuation ruling altogether is not acceptable. However, for the aspect regarding difference of cream cheese and cheese in slices/cubes, with reference to market prevailing prices may be regarded for reconsideration.

Secondly, the value of bulk cheese given / indicated in valuation ruling as &1.75/KG for one KG packing and above also needs to be reconsidered to be incorporated for the packing of 500 grams as well.

The Department added that prayer of the petitioner is not reflective of any consideration for deletion of determined values.

The DG of Customs Valuation noted in its order that the applicant was asked to furnish import related document including invoice, copy of sale contract with supplier etc., but the applicant did not provide the documents.

In the instant case, the applicant failed to discharge onus under the law to put up valid and legally sustainable import documents as requisitioned by this forum. Therefore, his review application is legally not maintainable.

 

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