KARACHI: The Directorate General of Customs Valuation has rejected the review application filed by the Pakistan Ceramic Manufacturers Association against the custom values of ceramic tiles determined vide Valuation Ruling No. 538/2013. The Association in its application prayed that their members did not agree with the Valuation Ruling as it is unjust and based on incorrect findings in terms of import value. The Association maintained that the tiles are already being under-invoiced by around 40 percent of the value from China and the freight cost is also being mis-declared. However, the Directorate General of Customs Valuation observed that the review application was not maintainable on following grounds. 1. The application does not depict whether the Association is registered or not; 2. It does not indicate under which section of the Customs Act, 1969 review application has been filed; 3. The applicant claiming to be manufacturer failed to furnish any legal evidence to substantiate that he was an aggrieved person entitled to file review application under section 25D of the Customs Act, 1969. Moreover, the applicant failed to furnish documents like proforma invoice, commercial invoice, bill of lading, packing list, L/C so as to enable the forum to verify the truth and accuracy of value proposed by them. The customs values determined in the impugned valuation ruling is applicable to the goods imported into the country and not to the locally produced goods.