Customs Tribunal sets aside Order in revision passed by DG Valuation

Customs Tribunal sets aside Order in revision passed by DG Valuation

KARACHI: A special customs appellate tribunal comprising Muhammad Nadeem Qureshi,  Member Judicial I and Muhammad Nazim Saleem, Member Technical, II set aside an Order in Revision passed by the Director General, Valuation, Pakistan Customs wherein he has raised the value of plastic boxes, cases etc.

The  tribunal earlier heard arguments in eleven identical appeals filed by Messrs Kokoza and others challenging the Order in Revision while deciding a revision petition by Synthetic Products, a local manufacturer who questioned the determination of value of the imported items on ground that cost of raw material and other allied expenses have increased significantly thus requiring the re determination of values specifically Valuation Ruling 882 of 2016.

Khalid Rajpar Advocate, counsel for appellants submitted before the appellate tribunal that the impugned  Order in Revision  is illegal, arbitrary, unjust, ex-parte and without lawful authority. They maintained that the respondent Director General failed to appreciate the  scheme of Section 25, 25-A and 25-D of the Customs Act 1969 where in local manufacturer has no role or locus standi to challenge the Valuation Ruling  under section 25-D.

The tribunal after hearing the sides held that “principle method of determining customs value is, and must remain with section 25, Section 25-A is not intended to be a substitute for Section 25, nor it could be resorted to in such a manner and with such frequency that it marginalizes the Section 25”.

The bench with the above observation also held that Director General valuation transcended his jurisdiction thus rendering all proceedings and orders illegal, void and hence set aside.

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