KARACHI: Director General Customs Valuation Syed Tanveer Ahmed has issued Order in Revision No. 302-72017 under section 25-D of the Customs Act, 1969 against Valuation Ruling No.414/2012 dated 17-01-2012 in compliance with the Lahore High Court order WP 9439-2012 issued on 25-11-2016. The revision petition was filed by M/s Alpha Dairies (Private) Limited and others.
In his order, the Director General Customs Valuation stated that hearing in this case was fixed on 26-12-2016 but no one appeared. Another hearing was fixed on 10-01-2017 but no one appeared for hearing again. No written reply was submitted by any of the eight petitioners. Even adjournment was not sought by any petitioner. It seems that importers / petitioners are not interested in presenting their view point and defend the case.
In view of the court’s order / fixing dead line to decide the case, I am constrained to decide it on the basis of available record and merits of the case. Perusal of this contents of the writ petition No.9439/2012 filed by M/s. Alpha Dairies Lahore reflects that the MCC Lahore had applied this Customs Department value vide Valuation Ruling No.414/2012 dated 17-01-2012 on the import of consignment of paper board with printing and lamination one side aluminum and multilayer polymer tape from China. The petitioners did not agree with the assessment made on the basis of the Valuation Ruling No.414/2012 on their subject import.
He said that I have liberated on the record of the case and submissions by the departmental representative. The petitioner did not appear for hearing. Therefore, the case is decided after examining of the case record on merits. No merit was found in the written submissions of the petitioners being lacking supportive evidence. The submissions were well founded and based on legal grounds, which cannot be ignored. In view of the above facts, and legal infirmities, the review petition does not merit consideration and is hereby rejected.
