KARACHI: The Director General of the Directorate General of Customs Valuation has rejected a revision petition against Valuation Ruling No. 578/13 by M/s. Bismillah Agencies on the grounds that despite the petition was barred the importers did not come with clean hands to substantiate their claims.
In its order, the DG said that scrutiny of the record shows that the review application was filed on January 01, 2014 against after lapse of more than two months. As per Section 25-D of the Customs Act, 1969, review application against customs value determined under section 25-A ibid, shall be filed within 30 days.
Therefore, the instant review application which has been filed after the expiry of mandatory period is barred by time. The importers also did not submit any plausible and tangible reasons to justify inordinate delay of more than two months in filing review application.
Thus the review application being barred by time is not legally maintainable under section 25-D of the Customs Act, 1969.
The petitioner was also asked the directorate through a letter dated March 05, 2014 and hearing opportunity was accorded on May 29, 2014, to substantiate the reason of delay and to furnish supporting relevant documents so as to enable the forum to verify truth and accuracy of transaction value of the applicant.
As per Rule 109 of the Valuation Rules issued under SRO 450(I)/2001 dated June 18, 2001, in the absence of valid import documents, the burden to prove correctness of transaction value shifts to the importers/applicants.
Non submission of valid import documents clearly manifest that the importers have not come to the review forum with clean hands. The submission made by them was however, not found sustainable.
“In the light of the reasons given above, and keeping in view the legal infirmities in the revision petition, the same is not maintainable and is accordingly rejected,” the director general ordered.