KARACHI: Director General of Customs Valuation issues Order in Revision No.306/2017 under section 25-D of the Customs Act, 1969 against Valuation Ruling No. 939/2016 dated 28-09-2016; the revision petition was filed by M/s Shama Communication.
The petitioner requested that the instant revision application is arise out from import consignment of the glass/Chitton was imported from China and same cleared USS 0.72. The respondent was issue the valuation ruling for glass/Chitton Diamond Shape, respondent himself. In exercise of the powers conferred under Section 25A of the Customs Act, 1969, customs values of Glass Beads.
Director General of Customs Valuation in his order stated that hearing in the case was fixed on 30-12-2016. No one appeared from the importer side. However, the record of the case has been examined and comments submitted by the respondent department have been considered.
Perusal of the case record reveals that neither the importer appeared for hearing on due neither date nor submitted any written submissions in favor of their contention.
If appears that the petitioner was not interested to defend his case or in furnishing valid and legally maintainable documents in favor of his view point, so as to enable this forum to verify truth and accuracy of transaction value under section 25(1) ibid as per Rule 109 of the Valuation Rules issued under SRO 450()/2001, dated 18th June 2001 (Chapter-X).
In the absence of valid import documents, the burden, to prove correctness of transaction value shifts to the importers/petitioner. Non submission of valid import documents clearly manifests that the petitioner failed to substantiate their case with any conclusive evidence/non prosecution.
In view of aforesaid position, factual improprieties and legal infirmities, is not maintainable, merits no consideration and is accordingly rejected.
