DG of Customs Valuation rejects revision petition against Valuation ruling No.645/2014

KARACHI: Director General of Customs Valuation, Sumaira Nazir has rejected the revision petition filed against Valuation Ruling No.645/2014 with respect to the product porcelain ware/glassware.
The Revision Petition was filed against Valuation Ruling No.645/2014 by M/s Bilal Enterprise, M/s Abid Trading Co and M/s S.F. International.
They argued the determination of customs value in the impugned Valuation Ruling was unfair and unjustified being on much higher side than the current market prices.
It was contended that imported goods were simple glass-ware product and increase in value by 30 percent as compared to previous ruling, was arbitrarily very harsh and unbearable to compete in the market.
The ruling was issued on the basis of market enquiry without considering market variation and other reality factors. As such a fair enquiry may be conducted to verify the actual price.
They submitted that the import of non-gold plated glassware from Thailand was not comparable with Turkey and China. Yet it was valued on higher side while goods imported from China get the benefit of FTA also.
Director General Customs Valuation, Samaira Nazir Khan examined the arguments and also gone through the facts of the case on record.
It was observed that the issuance of Valuation Ruling on importation of Porcelain ware/Glass ware and its subsequent revision/updating was primarily based upon the complaint of under invoicing. As a consequence of exercise under taken-by the department, price verification was drawn and after having discussion and input from all the relevant stakeholders, the customs values were determined in the light of findings of market enquiry.
The petitioners contested the impugned ruling on the ground that the same was on higher side. However they were unable to establish their case to demonstrate if the determined customs values were on higher side in comparison to the prices actually prevailing in the international market.
As regards increase in prices, the departmental representative defended the ruling on the point that the subject Valuation Ruling was in fact issued to revise previous Valuation Ruling No.495/2012, which was old and needed updating of values.
Further, it was pointed out that the revised valuation was decided after having input and participation of representatives of trade body/stakeholders and keeping in view the valuation methods.
Samaira Nazir Khan observed the record of the case shows that reliance has been made by the department upon substantial findings, which shows consideration and valid application of law in the issuance of the impugned ruling.
The department has given valid reasons to justify issuance of Ruling by determining customs value of the impugned goods in accordance with law and procedure. The review petition was dismissed as it lacks merit.

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