KARACHI: The Director General of the Directorate General Customs Valuation Samaira Nazir Khan has rejected a review petition through Order in Revision No.110 /2015 under Section 25-D of the Customs Act, 1969 against Amendment to Valuation Ruling No.458/2012 dated 24-5-2012.
The order was issued in compliance with the directives of Lahore High Court, Lahore in W.P. NO.30252/2012 dated 20.4.2015.
This revision petition was filed under section 25-D of the Customs Act, 1969 against Customs Value. The brief facts of the case are as reproduced below;
That the valuation of motorcycle parts was determined under section 25-A of the Customs Act, 1969, vide Valuation Ruling No. 458/2012 dated 24.5.2012. This determination of Customs value was in fact issued in pursuance of previous Valuation Ruling No 394 dated 27.10.2011 and No 333 dated 07.6.2011, which were revised to re-determine the Customs Values of motorcycle parts and to consolidate the above referred two Rulings. While filing a revision petition against the impugned ruling, the petitioner simultaneously preferred to approach the Lahore High Court, Lahore through Writ Petition No 30252/2012, for grant of interim relief regarding clearance of imported goods under section 81 of the Customs Act, 1969,on almost similar grounds. The Writ Petition was afterwards heard and decided/disposed of by judgment dated 20.4.2015; with specific directions to the Director General of Customs Valuation to decide the pending revision petition of the petitioner dated 23.11.2012 in accordance with law.
In her order the Director General Customs Valuation Samaira Nazir Khan said that perusal of case record shows that the revision petition against Valuation Ruling No. 458/2012 dated 24.05.2012 was actually filed under section 25-D of the Customs Act, 1969, on 03.12.2012 after the expiry of 30 days limitation as provided under the law. This observation concerning the petition being technically time barred by about six months had thus been communicated to the petitioner vide letter dated 19.12.2012, implying the position that the same was not acceptable under the law.
In the contents of petition, the petitioners have disputed the impugned valuation by claiming the assessment on declared Value under Section 25(1) of the Customs Act, 1969. But no supporting document to justify their claim and to prove the fairness of declared value has been given by the petitioners. The transaction value has been defined under section 25(1) of the Customs Act, 1969 as the price actually paid or payable for the goods when sold for export to Pakistan.
