Law: Customs Act, 1969

Section: 25,25A,25A(1),25A(3),25D,194A

Customs Act (IV of 1969)--- ----Ss. 25, 25-A, 25-D & 194-A---Determination of customs value of goods---Revision of the value---Appeal against order-in-revision---Director General of Customs Valuation, vide order-in-revision determined customs value of goods---Appellant contended that Director General had passed the impugned order without any lawful authority and had acted in excess of jurisdiction and powers conferred upon him by unlawfully fixing value---Director General, had the power or jurisdiction only in case of any conflict in customs value determined under subsections (1) & (3) of S.25-A of the Customs Act, 1969 and could determine the "applicable" customs value---In the present case, revision was filed before the Director General under S.25-D of the Customs Act, 1969; no application or reference in particular was pending before the Director General at the time of passing the order-in-revision---Said order was devoid of principle of statutory obligation---Valuation Ruling should contain sufficient details to show that S.25-D of the Customs At, 1969, had been properly applied and also make it necessary that the Valuating Ruling should be a speaking order---Purpose of administration of justice, was to hold and not to thwart appellants' rights---Department was directed, not to issue any fresh valuation ruling during---Order-in-revision having not adhered to the statutory requirements and being derogatory to the specific provisions of S.25-D of the Customs Act, 1969 was set aside. Khyber Tractors (Pvt.) Ltd. v. Government of Pakistan PLD 2005 SC 482 ref. THIS JUDGMENT DELIVERED BY: MUHAMMAD NADEEM QURESHI, MEMBER JUDICIAL-I:---.--- These appeals have been directed under section 194-A of the Customs Act, 1969, against Order-in-Revision No. 254/2016, dated 13.10.2016, passed by the Director General of Customs Valuation, Custom 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.…

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