Law: Customs Act, 1969

Section: 25,25A,25D,80,81,194A

Law: Customs Rules, 2001

Section: R.438

Customs Act (IV of 1969)- -Ss.25, 25-A, 25-D, 80, 81 & 194-A-Customs Rules, 2001, R.438- Determination of customs value of goods-Declared value of imported goods was accepted by the Clearance Collectorate-Director, Directorate General of valuation issued Valuation Ruing against which revision application was filed before Director General, Directorate General of Valuation, who, remanded the matter to director for conducting fresh exercise for issuance of ruling; while doing so Director General failed to set aside the ruling in question issued by Director and same remained in field for the purpose of assessment- Importer's Clearing Agent approached Chief Collector for clearance of consignment under S.81 of the Customs Act, 1969 which he refused on the basis of Chief Collector's Circular dated 22-11-2017-No cross- objections, under subsection (4) of S.194-A of the Customs Act, 1969 were filed within the stipulated period of 30 days, by the department but were filed on the date of hearing-Departmental Representative stated that order passed by Director General of Valuation was correct in fact and law-Under the provisions of S.25-D of the Customs Act, 1969, the Director General Valuation had no power to re-determine the value of the imported goods under scrutiny before him-Concept of remand was not available under the provisions of S.25-D of the Customs Act, 1969- Director General of valuation was not empowered to remand a ruling without setting aside the same-Order of remand in violation of the provision of law could not be passed without setting aside the Valuation Ruling-When a ruling was remanded, same was deemed to be set aside and as such non-existent for any purpose, including passing the assessment order under provisions of S.80 of the Customs Act, 1969 and R.438 of Customs Rules, 2001-Director General of Valuation by doing so, in fact rendered the Valuation Ruling ab initio void, being in derogation of S.25 of the Customs Act, 1969-Impugned Valuation Ruling, was not in existence and could not be applied on the consignment of the importer from the date of its issuance--Director General of valuation, in revision had not disputed the veracity of the import…

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