ISLAMABAD: Directorate General of Customs Valuation Karachi has amended valuation ruling regarding fixation of custom values on import of adopters/chargers for laptops from China. It is learnt on Monday that the directorate has issued order-in-review No 365/2013 under section 25-D of the Customs Act, 1969 against Valuation Ruling No. 606/2013 dated 06-11-2013.
According to the order of the directorate, the review application was filed by M/s Faraz Enterprises, Karachi under section 25-D of the Customs Act, 1969 against customs value determined vide Valuation Ruling No 606/2013 dated 06-11-2013 inter alia on the grounds that they are regular importer of adopter/charger for laptop and mostly import this item from China. It was their usual practice to get clear this item @ $0.50/piece to $1/piece. Now, the Valuation Department issued the above mentioned valuation Ruling without consulting any stakeholder and without conducting the market inquiry with too much higher price @ $8.32/piece. This is too much higher unit price and nobody can import their consignments of adopter/charger for laptop with such higher unit price as it encourages the smuggling of this item in our country. So much higher value fixation results in losses of the government revenue as in local market the said item is available @Rs 200-300/per piece.
As per order, the record of the case has been examined and contention of the rival parties considered. The applicant’s main contention against the impugned customs value is that he imports unbranded and inferior quality chargers for laptop. These chargers have no match to branded ones. According to the applicant, assessing both types at the same value was unfair and unjust and therefore impugned Valuation Ruling needs to be suitably amended to enable the applicant to conduct his business without facing unjust competition.
The scrutiny of record reveals that the value of unbranded adopter/charger for laptop (serial No 2 of the Valuation Ruling) was determined. The applicant has no objection/reservation to the applicability of determined customs value to branded adopter/charger for laptop. However, he requested to be provided fair treatment in respect of his goods comprising unbranded adopter/charger for Laptop. He referred to Valuation Ruling No 374 dated 14-09-2011 which was issued exclusively for unbranded mobile battery and unbranded mobile charger.
Keeping in view the legal and factual position, following decisions were made by the directorate: Firstly, the Valuation Ruling shall remain in the field. However, following amendment shall be made after hearing the applicant. Secondly, a new category of Adopter/Charger for Laptop (Unbranded) be added as serial No 3 to the impugned Valuation Ruling by determining fair customs value for the same under section 25 read with 25-A(I) ibid within a week on merit and according to law. Thirdly, the sample presented by applicant as unbranded did not bear name, no trademark, no logo or emblem, no insignia and there was mark indicating identity or ownership. The impugned Valuation Ruling is modified to the aforesaid extent only, order added.
