| Citation(s) |
|---|
| 2018 SLG 2107 2018 SLD 2107 2018 PTD 1903 |
Cust. App. Nos. K-2162, K-2166 to K-2176, K-2186, K-2260 and K-2286 of 2016, decision Dated: 13-02-2017, hearing Date : 11-01-2017.
Muhabbat Hussain A wan for Appellants along with Ms. Suraiya Sarwar present (in C.As. Nos. K-2162/2016, K-2166 to K-2176/2016, K-2186/2016, K-2260/2016 and K-2286 of 2016). Ghulamullah for Appellant (in C. A. No. K-2171/ 2016), Allison Stephen, P.A. and Nadeem Anwar, V. O., for
Respondents.
MESSRS CAREWELL TRADERS, KARACHI AND 14 OTHERS
VS
DIRECTOR GENERAL, DIRECTORATE GENERAL OF CUSTOMS VALUATION, CUSTOMS HOUSE, KARACHI AND ANOTHER
Law: Customs Act, 1969
Section: 25,25(1),25(1)(d),25(5),25(5)(d),25(6),2 5(7),25(9),25A,25A(3),25A(4),25D,81
Law: Customs Rules, 2001
Section: 107(a)
Customs Act (IV of 1969)- -Ss. 25, 25-A, 25-D 81-Customs Rules, 2001, R. 107(a)-Import of goods-Determination of customs value of goods-Provisional assessment of duty-Goods in question, were imported depending on the category /quality of the goods-Local manufacturers of the said goods, approached the Officers of Directorate General Customs Valuation for enhancement of import value of said goods to protect their industry-Director General Valuation, with the active collaboration of local manufacturer; issued a Valuation Ruling and revised/enhanced the values with the pretext that the international prevailing prices of goods in question were on higher side-Directorate again re-determined the value of goods without proper consultation with the importers under another Ruling and enhanced the same accordingly-Said determination being not acceptable to the importers they filed revision petition before the Director General Valuation for consideration of their request and to allow clearance under S.81 of the Customs Act, 1969 till the order-in-revision-Director General Valuation, allowed the request of the importers for provisional release of goods, but re-determined the goods enhancing the value of goods- Director General Valuation under S. 25-D of the Customs Act, 1969, could only deliberate, with the value earlier determined in a Ruling issued by the Director Valuation under S. 25-A of the Customs Act, 1969-Director General Valuation had no inherent power or jurisdiction to travel beyond his authority-Director General Valuation, was not authorized to re-determine or adjudicate the issue, which was never been assailed before him against any valuation ruling- Department was alleged to show some material to justify the observations caused and imposed by the Director General of Valuation in the impugned order-in-revision-Legal lacunae of such type and such disclosures, would discredit the impugned action-Impugned order-in-revision, ruling and its perfunctory and sketchy revision by the Director General, were devoid of the attributes which were declared without lawful authority, void and illegal and were set aside to the extent of importers/appellants, only-Department was…
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