KARACHI: The review petition of M/s. Mehran Enterprises filed against Valuation Ruling No. 589 has been rejected on the grounds that the petitioners failed to approach the legal forum within stipulate timeframe.
The Director General of Directorate General of Customs Valuation, Karachi observed that scrutiny of the records showed that the review application was filed on January 02, 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, should had been filed within 30 days.
Therefore, the review application which has been filed after the expiry of mandatory period is barred by time. The petitioners 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 he Customs Act, 1969,” the director general said.
The remarks made by the DG included that the petitioner was asked through a letter dated March 05, 2014 and hearing opportunity was accorded on March 11, 2014, to substantiate the reasons of delay and to furnish supporting relevant documents. But their submission was found to lack any substantial justification.
“In light of the reason given, and keeping in view the legal infirmities in the revision petition, the same is not maintainable and is accordingly rejected,” according to the order.