Judgement of LHC, SHC not to be refered in Valuation Ruling validity disputes

KARACHI: The Director General of Customs Valuation notified that the decisions of Sindh High Court and Lahore High Court in the disputes of validity of a Valuation Ruling after 90 days should not be relied upon as the Directorate General has filed CPLAs in the Apex Court in which leave to appeal in both the judgments has already been granted by the Supreme Court of Pakistan.

The directives appeared as the Directorate General of Customs Valuation observed that in numerous cases, disputes of validity of a Valuation Ruling beyond 90 days are being raised by importers, legal counsels as well as by Collectorates by relying on the judgment in the case of M/s Saddia Jabbar by Sindh High Court and in the case of M/s Ayesha Impex by Lahore High court.

The Supreme Court in its order on the CPLAs filed by the Directorate General noted that in these petitions serious issues as regards to the interpretation and applicability of Section 25 & 25A of the Customs Act 1969 are involved which are likely to affect government revenue in a large number of cases in case the view taken by the High Courts is sustained.

Therefore, the leave to appeal is granted to examine the legality and propriety of the impugned judgment in the light of Section 25 & 25A of the Customs Act, 1969.

 

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