KARACHI: The Director General of Directorate General Customs Valuation Samaira Nazir Khan has issued Order-in Revision against the reviewed petition filed by the Tayyaba Motors Limited on issuance of impugned Valuation Ruling No637/2014 linked with mini bus.
In the Order, Director General of Customs Valuation Samaira Nazir Khan was of the view that the case suffers from the grave failure on the part of the petitioners Tayyaba Motors Ltd. The Order further stated that the importers have not been able to establish their case to prove the fairness of transaction price and also failed to furnish the documents requisitioned from them earlier vide letter dated 18-03-2014 and thus failed to substantiate their arguments with documentary evidence.
Therefore, the DG Samaira Nazir Khan was not convinced to disturb the implementation of impugned Valuation Ruling No637/2014 and same is therefore maintained. However; as reported by the Departmental Representative (DR) since the impugned Valuation Ruling is already under the process of revision in accordance with the law, petitioners are at liberty to approach the concerned Authority and to participate in the valuation proceedings to enable their effective submission in the re-determination exercise.
Earlier, the importer Tayyaba Motors Limited filed a revision petition under Section 25-D of the Customs Act, 1969 against Customs value determined for mini bus vide Valuation Ruling No 637/2014 issued under Section 25-A of the Customs Act, 1969.
In the review petition, the importer was of the view that the impugned ruling does not talk about any working how the department has arrived at the values mentioned in the ruling, which is against the legal requirements of superior courts, adding that even work based cost submitted by the importer on each PCT item mentioned in the ruling were not considered by the department nor the same has been mentioned in the impugned ruling.
The importer in their review petition further stated that the customs value of the impugned ruling is arbitrary and is on extreme higher side, as the landing cost and computation of market price is not comparable even with Japanese Cars.
“The prices of Pak Suzuki Cars (Japanese assembled) prices are much lower than the landed cost and it is pertinent to note that the criteria of Customs for valuation of Chinese origin goods are less than Japanese assembled goods”, importer viewed.
