Law: Customs Act, 1969

Section: 25,25A,206

(a) Customs Act (IV of 1969)--- ----Ss. 25, 25-A & 206----Value of imported or exported goods---Power to determine the customs value---Correction of clerical errors etc.---Corrigendum issued to amend Valuation Ruling---Legality---Petitioner impugned corrigendum, whereby a Valuation Ruling had been amended---Contention raised by petitioners was that Director Valuation had become functious officio and could therefore neither amend or alter the Valuation Ruling by issuing the corrigendum---Validity---Section 206 of Customs Act, 1969, which was the only provision relating to correction of clerical errors, provided that clerical or arithmetical errors in any decision or order passed by Federal Government, the Board or any officer of Customs under Customs Act, 1969, or errors arising therein from accidental slip or omission, might, at any time, be corrected by Federal Government, the Board or such officers of Customs or his successor in office as the case might be---Corrigendum in question had not been issued for any correction or mistake or omission; but, as stated in the corrigendum itself, the same had been issued in response to certain representations, which had been received after issuance of Valuation Ruling from various trade bodies, that while determining customs values, value of certain middle level brands were determined at par with high and expensive brands, whereafter, as per recommendations of stake holders associated with the trade, a brand rationalization exercise was carried out, and the amendments were made accordingly in the Valuation Ruling by issuance of impugned corrigendum---Impugned corrigendum intended to include or exclude certain brands of Toiletries from purview of Valuation Ruling in question, which could not have been done by issuance of the corrigendum---Fresh and independent Valuation Ruling was to be issued for the brands for which the corrigendum had been issued---Valuation Ruling, which was issued by exercising powers under S.25-A of Customs Act, 1969, was in fact statutory ruling or ruling which was backed by the statute---Director Valuation was delegated with such authority, but exercise of such authority must have been in…

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