Law: Customs Act, 1969

Section: 25,25(1),25A,25(9),194A(4)

Customs Act (IV of 1969)- -Ss.25 & 25A-Value of imported and exported goods-Power to determine customs value-Failure to follow sequential manner- Effect-Involvement of local manufacturer-Effect-Appellants assailed valuation ruling issued by Director (Customs Valuation)- Contention of appellants was that no material was available to doubt the actual price paid/declared value and that impugned valuation ruling had just subtracted the assumed rate of discount from "prime quality goods" as mentioned under LMB (London Metal Bulletin)-Validity- Valuation Department was not empowered under any law to determine the customs values by taking the average LMB (London Metal Bulletin) prices of four countries /zones (no evidence privy to it)-Department had applied for the purported formula for determination of customs values in total disregard to S.25 of Customs Act, 1969-Director (Customs Valuation) had determined the customs values and finalized it in the impugned Valuation Ruling under S.25(9) of Customs Act, 1969 without adopting the sequential manner envisaged under S.25 of Customs Act, 1969, which was a mandatory requirement under the law-Inclusion/involvement of a local manufacturer in the matter of issuance of Valuation Ruling under S.25A(1), Customs Act, 1969 rendered the same tainted with illegality-Appeals were accepted. THIS JUDGMENT DELIVERED BY: DR. ZULFIQAR A. MALIK, (MEMBER TECHNICAL-I):---.--- We intend to dispose of instant appeals filed by appellants, against Order-in-Revision No. 10/2018 dated 27.04.2018 passed by Director General of Customs Valuation, Karachi against Valuation Ruling No. 1213/2017 dated 27.09.2017 passed by the Director, Valuation, Customs House, Karachi. All appeals have identical issues of law and facts and are therefore being heard, dealt with and disposed of simultaneously through this single consolidated judgment in the light of judgment of the Hon'ble High Court of Sindh in Customs Reference No. 157/2008 (S.M. Naqi son of Syed Muhammad Hussain, Karachi v. Collector of Customs (Adjudication-I) and others, Karachi). 2. Since, these four (04) appeals are based on similar facts and question of law, therefore, it is needless to…

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