KARACHI: Director General Customs Valuation Syed Tanveer Ahmed issues Order in Revision No.268/2016 under section 25-D of the Customs Act, 1969 against Valuation Ruling No.905/2016 dated 11-08-2016.
According to the details, the revision petition was filed by M/s Al-Aziz Enterprises & others under section 25-D of the Customs Act, 1969 against customs value determined vide Valuation Ruling No.905/2016 dated 11-08-2016 issued under Section 25-A of the Customs Act, 1969.
The petitioner is engaged in the import and trade of inter alia, unbranded ordinary hair accessories made of base metal or plastic or combination of both items of China origin who scrupulously discharges its liabilities under the various laws and has contributed huge sums to national exchequer by way of, inter alia, diligent payment of duties and taxes. The petitioner, in due course of its business, undertakes imports of the said hair accessories from China.
The Director General Customs Valuation Syed Tanvir Ahmed stated in his orders that the case record and written as well as verbal submissions of the petitioners were examined in detail. The petitioners in their review applications dated 29-8-2016 under section 25-D of the Customs Act, 1969 contented that they were aggrieved of the customs value determined vide Valuation Ruling No.905/2016 dated 11-08-2016 for unbranded ordinary hair accessories made of plastic and base metal (ordinary iron/ or combination of both items of China origin).
The Director General said that “they further stated that the same goods are also imported from India on very small scale, therefore Indian origins value may also be included in revision order. They stated that Indian origin hair accessories are slightly superior in quality”.
The petitioners objected that they are seriously aggrieved by the valuation ruling as this has been issued unlawfully, arbitrarily, without making a determination and on an ex-parte basis of hair accessories made of plastics/ordinary iron etc (hereinafter collectively referred to as the hair accessories) vide Valuation Ruling No.906/2016. The hair accessories include hair clips, pony, hair band etc. The learned counsel also contended that in the impugned ruling in-correct categories have been incorporated. The hair accessories are combination of plastic or steel and plastic and are further combined with filler and recycled material, stated DG Customs Valuation in his order.
