KARACHI: The Directorate GeneraI of Customs Valuation issues Order in Revision No. 231 /2016 under section 25-D of the Customs Act, 1969 against Valuation Ruling No.879/2016 dated 27-06-2016.
This revision petitions was filed by M/s Rajpoot Enterprises and others against Director Customs Valuation under section 25-D of the Customs Act, 1969 to determined vide Valuation Ruling No.879/2016 dated 27-06-2016 issued under section 25-A of the Customs Act, 1969.
According to the details, the petitioner is a commercial importer and is engaged in the trade of lighting fixtures with and without bulbs. The petitioner 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 mainly from China.
The respondent Director has been entrusted by the Legislature through the enactment of section 25A of the Customs Act, 1969, to diligently, efficiently and properly exercise the powers contained therein for the lawful determination of customs values of goods imported into Pakistan. The petitioner is seriously aggrieved by the acts of the Respondent Director, whereby it has unlawfully, arbitrarily, and with malafide intent determined the values of lighting fixtures and fittings vide Valuation Ruling No. 879 of 2016 dated 27.06.2016. The respondent Director has acted in grave violation and in excess of the powers conferred thereupon and, through it’s actions, is causing serious harm and loss to the Petitioner. The respondent Director has, rejected the methods of valuation enshrined in section 25 of the Act, 1969.
The methods of determination of Customs Values stipulated under Section 25 of the Customs Act, 1969 have not only been ignored but also seriously violated. The types and categories under which these light Fixtures and Fittings are traded and valued have been totally ignored as was the case in the previous Valuation Ruling. The Respondent has fixed the values of the light Fixtures and Fittings to an abnormally higher extent and that too keeping only in view the material used in the impugned items e.g. crystal, brass, plastic etc.
The values of the light fixtures and fittings have been increased to thousands percent which is shocking and unbelievable. For example, if the value of a lighting fixture was fixed at the rate of US$ 2 per kg in the previous Valuation Ruling No. 638/2014, the value of the same item has now been fixed to US$ 60 to US$ 110 per kg in the impugned Valuation Ruling No. 879 of 2016 which is highly unreasonable and unacceptable for the stake-holders to run their business under such a high-handedness.
