KARACHI: A special bench of the Customs Appellate Tribunal has set aside impugned Valuation Ruling No 840/2016 dated 21/4/2016 and directed the customs department to issue a fresh valuation ruling, considering its observations, especially in accordance with the principles laid down in section 25 and 25A of the Customs Act 1969 within one month. The bench ordered this on a appeal filed by M/s Haier Pakistan (Private) Limited.
A two-member bench, comprising Muhammad Nadeem Qureshi, Member Judicial-I and Muhammad Nazim Saleem, Member Technical-II Karachi heard the appeal.
Earlier, counsel for the petitioner stated that it is engaged in imports of home appliances and registered as importer, exporter, wholesaler etc. He argued that petitioner fulfilling all the liabilities properly.
He submitted that director, Directorate General of Customs Valuation issued Valuation Ruling No 840/2016 dated 21/04/2016, wherein, the value of home appliances have been determined arbitrary and without following the sequential methods as laid down in section 25 of the customs act, 1969 which is also conflict with the principle laid down by the apex court of Pakistan.
After the both sides’ arguments, court set aside impugned valuation ruling and observed in its order that “subject impugned valuation ruling no 840/2016 dated 21/04/2016 lacks the warrant of law and its issuance has no adherence to statutory requirements as laid down in section 25 of the customs act, 1969, therefore, the said valuation ruling is decaled as void, illegal and without lawful authority is hereby set aside accordingly.
The impugned order-in-review passed within hierarchy of the customs, the also infested with patent illegalities, therefore, the same is also set aside with directions that, the customs department should be take appropriate measures and issue a fresh valuation ruling, considering the observations, especially in accordance with the principle laid down in section 25 and 25A of the Customs Act 1969”.
Court also directed the customs department that after giving the opportunity, being heard to all stakeholders, the exercise will be completed within one month from the receipt of this order, compliance report shall be submitted accordingly.
