KARACHI: Special Customs Appellate Tribunal (SCAT) comprising Nadeem Qureshi, member, Judicial and Nazim Saleem, member Technical directed the Customs Valuation department to issue a new Valuation Ruling following the procedure envisaged in section 35 of the Customs Act 1969.

The bench was hearing 18 appeals filed by Imran Hardware Store and other importers who challenged an order in revision passed by the Director General Customs Valuation in a case of import of Knob & Handle Door Locks, Door Handle Thumb Action Lock, Night Latch/Rim Lock of Chinese origin. The customs appellate authority maintained that value determined under new VR 1075 of 2017 superseding VR 697 of 2014 while dismissing appeals by the importers.

The appellants/importer challenged the more than 250 per cent increase in custom values by the Director Valuation.

The appellate tribunal deciding the appeals held that the determination of the value under section 25-A of the Customs Act 1969 is not a simple thing. It is therefore appropriate that the ruling should contain sufficient details to show that section 25-A has been properly applied and also make it necessary that the Valuation Ruling should be a “ speaking order” as per mandatory requirement of section 24 A of the General Clauses Act 1987.

The appellate tribunal also declared the VR 1075 of 2017 as void being issued without lawful authority. The tribunal also declare the Order in Revision passed by Custom authorities as null and void.