Law: Customs Act, 1969

Section: 25,25A,25D,194A

Law: Constitution of Pakistan, 1973

Section: 199

JUDGMENT MUHAMMAD JUNAID GHAFFAR, J.---Through this common judgment, we will dispose of all the aforesaid petitions, wherein the petitioners have impugned certain Valuation Rulings issued by the Director of Valuation, Karachi in terms of section 25(A) of the Customs Act, 1969, and have also prayed that the transactional value as declared by the petitioners shall be accepted for assessment of goods in terms of section 25(1) of the Customs Act, 1969. 2. Briefly, the facts as stated in the Memo. of Petitions are that all the petitioners have imported several consignments of various goods which have been assessed by the respondent department on the basis of Valuation Rulings No.618/2013 dated 6-12-2013, 645/2013 dated 18-3-2014 and 643/2014 dated 773-2014 issued by the Director of Valuation, Karachi, in terms of Section 25(A) of the Customs Act, 1969. The petitioners have also challenged the Valuation Rulings by tiling Revision Applications before the Director General, Customs Valuation, Karachi under Section 25(D) of the Customs Act, 1969, and after having failed to convince the respondents for release of their consignments, provisionally under Section 81 of the Customs Act, 1969, have filed instant petitions whereby in addition to impugning the said Valuation Rulings, petitioners have also sought release of their consignment provisionally by depositing the differential amount of duty and taxes before the Nazir this Court. 3. Mr. Ghulamullah, learned counsel appearing on behalf of all the petitioners has contended that through impugned Valuation Rulings, values have been fixed by the Director of Valuation, Karachi, unilaterally, whereas, such values cannot be fixed and can only be determined by the Director of Valuation, Karachi on case to case basis. Learned counsel further contended that since the Valuation Rulings have been issued in violation of the provisions of Sections 25 and 25A of the Customs Act, 1969 and the Judgment of this Court in the case of Sadia Jabbar v. Federation of Pakistan and others (2012 SCMR 617), hence the remedy of Revision as provided under the law, is not efficacious remedy and the same has become illusionary in nature, and therefore,…

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