Law: Customs Act, 1969

Section: 25,25A,25D,81,196,219

Law: Customs Rules, 2001

Section: 125

(a) Customs Act (IV of 1969) -- --Ss. 25, 25A, 81 & 219--Customs Rules, 2001, R. 125--SRO No. 450(I)/2001 dated 18-06-2001--Determination of value of imported goods--Valuation Ruling--Provisional determination of liability-- Scope--Where Valuation Ruling, though valid, but had lost its credibility and effectiveness for all legal and practical purposes then there was no justification in refusal of provisional release of consignments by the Department--Rule 125 of Customs Rules, 2001 issued by Department in terms of S. 21'9 of Customs Act, 1969 notified vide S.R.O. No. 450(l)/2001 dated 18-06-2001 also provided for provisional release of consignments if there was any valuation dispute-- Determination of valuation under S. 25A of Customs Act, 1969 was dependent upon methods and mechanism provided for valuation under S. 25 of Customs Act, 1969, therefore, if assessments made under S. 25 of Customs Act, 1969 could be disputed and release could be allowed in terms of S. 81 of Customs Act, 1969 then there was no reason to withhold or deny such provisional release in case of assessments made under S. 25A of Customs Act, 1969. Sadia Jabbar v. Federation of Pakistan 2012 SCMR 167 = PTD 898 and Rehan Umar v. Collector of Customs Karachi and 2 others 20016 PTD 909 rel. (b) Customs Act (IV of 1969)-- --Ss. 25-D & 196--Valuation ruling, determination of--Review of the value determined--Scope--Valuation ruling issued by Director Valuation, if challenged, did not remain sacrosanct/final and was subject to review by DG Valuation under S. 25-D of Customs Act, 1969 against which an appeal lay to Customs Tribunal whereafter a Reference Application was provided for under S. 196 of Customs Act, 1969 before High Court and finally a leave to appeal before Supreme Court. Wasim Radio v. Federation of Pakistan and others 2014 PTD 525 rel. (c) Customs Act (IV of 1969) -- --S. 81--Provisional determination of liability--Scope--Where Valuation Ruling was more than 90 days old and an importer had approached Director Valuation in terms of of Supreme Court in Sadia Jabbar v. Federation of Pakistan (2012 SC MR 617); fresh consignments of such importers should be allowed provisional…

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