Law:

Section: 25A

THIS JUDGMENT DELIVERED BY: MUNIB AKHTAR, JUSTICE:---.--- By this common judgment, we intend disposing off a number of connected constitutional petitions, which raise important questions as to the proper interpretation, application and interaction of sections 25 and 25A of the Customs Act, 1969 (the Act). The petitioners are all importers, who have imported goods on which customs duty is payable ad valorem, and the question is how the value of the goods is to be determined for purposes of the Act. In each case, the appropriate officer has sought to apply a determination made under section 25A by the concerned Collector of Customs or the Director Valuation. (It may be noted that determinations under section 25A are commonly referred to as valuation rulings, and are so referred in this judgment.) The petitioners challenge the valuation rulings and seek declarations to the effect that the said rulings are ultra vires the powers conferred by section 25A. Although different goods, which are subject to different valuation rulings, are involved in the various petitions, the petitioners raise the same or similar questions, and therefore the petitions were taken up and heard together. 2. Mr. Amer Raza Naqvi, appearing on behalf of some of the petitioners, submitted that section 25A enabled a determination of the customs value which, according to him, was different from the power to fix such value. A determination had to be on a case-by-case basis, whereas a fixation could be in general terms, i.e., relate to goods in general. He pointed out that the word imported was used in both sections 25 and 25A, and contended that there was no power under section 25A to predetermine the customs value. Thus, his case was that the power under section 25A could only be exercised in respect of goods actually imported. Learned counsel relied on Rehan Umar v. Collector of Customs and others 2006 PTD 909, a Division Bench decision of this Court, to contend that the valuation methods laid down in section 25 had to be applied in strict sequential order and in the manner as therein specified, and in the corresponding provisions of Chapter IX of the Customs Rules, 2001. He submitted that…

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