KARACHI: The Special Customs Appellate Tribunal reserved judgment in 20 identical appeal filed by Imran Hardware and others who imported glassware and porcelain from China. According to the appellants they imported the consignments from China and filed the Goods Declaration under Valuation Ruling 788/2016 but the Custom Authorities assessed and determined the custom duty and other taxes under Valuation Ruling 108/2017. The appellants also filed revision appeals before the appellate authorities of Pakistan Custom who maintained the valuation under VR 108.2017 while passing Order in Revision which was questioned in appeal before the tribunal comprising Nadeem Qureshi, Member Judicial and Nazim Saleem, Member Technical. Ghulamullah Shaikg advocate of Franklin Law Associates appearing for the appellants relied upon in international prices and also pointed out that under previous VR Glass Ware was imported at a rateof 89 cents while Porcelain at 75 cents but suddenly by issuing new VR, custom duty and taxes were enhanced to US & 1,20 and 1 respectively which was unjustified. The Tribunal after hearing the counsel for the parties in detail reserved order in all the 20 appeals. The same tribunal while hearing another set of appeals filed by Mian Trading Company and 15 others who imported Knob & Handle Doors/Main Entrance Door Handle Locks (Non electric) reserved the order. The appellants challenged the Order in Revision passed by Director General Valuation against higher value about 250 per cent from the previous one. According to the appellants, previouskly the imported items were charged at a rate of US $ 0.85 but now they were being charged at a rateof US $ 3.25.