KARACHI: The director general of Customs Valuation, Surayya Ahmad Butt, has rejected a review petition filed by M/s M.A Azhar & Company and others seeking annulment of customs values of weighing scales determined through Valuation Ruling No. 1231/2017.
The main contention of the petitioners was that the values determined vide impugned Valuation Ruling are very high and they also objected to the market inquiry conducted by the department in the process of determination of these values.
The departmental representative submitted that the Valuation Department had duly taken the stakeholders on board while issuing the impugned Valuation Ruling. Importers were given sufficient time and opportunity to give their inputs including documentary proof/evidence to substantiate their transaction value. However, the petitioners did not submit any documentary evidence to verify the truth and accuracy of declared values.
As per Rule, 109 of the Valuation Rules issued under SRO 450(1)/2001 dated 18-06-2001 (Chapter-X). in the absence of valid import related documents, the burden to prove correctness of transaction value shifts to the importers/applicants. Non submission of import documents clearly manifest that the applicants have not come with clean hands.
The importers’ contention that their transaction values were correct could not be verified in a vacuum without supporting evidences. The departmental representative highlighted the fact that several meetings were held with the importers and very detailed and comprehensive market surveys were conducted, besides as compared to the previous ruling, the values of Weighing Scales have been rationalized and the values of subject goods have been determined accordingly.
Meanwhile, the directorate general also rejected another review petition filed by M/s Skill Glass and others seeking annulment of customs values of glass tubing determined vide Valuation Ruling No. 1199/2017.
The petitioners argued that the Valuation Department did not follow the valuation methods properly and also objected to the market inquiry conducted by the department and stated that the values determined vide impugned Valuation Ruling in respect of Glass Tubing do not reflect the prevalent market prices. They insisted on accepting their declared values as correct transaction value; however, no supportive documentary evidence was produced to substantiate their contention.
On the other hand, the departmental representative explained in detail the valuation methodologies adopted by them to arrive at the Customs values determined vide the impugned Valuation Ruling. In support of department’s contention, the departmental representative presented various details of the valuation exercise and working.
After listening to the detailed discussions/arguments and perusal of the case record; the Directorate General observed that the Valuation Department had duly taken the stakeholders on board at the time of issuance of Valuation Ruling No. 1199/2017.
The importers were given sufficient time and opportunity to give their inputs including documentary proof/evidence to substantiate their transaction value but they failed to provide any such proof or fact in support of their declared values, which were lower.
