Law: Customs Act, 1969

Section: 25,25D,25(5), 25(6), 25(7),25(8)

Law: Customs Rules, 2001

Section: 107(a),121

Customs Act (IV of 1969)——Ss. 25 & 25-D—Customs Rules, 2001, R. 121—Value of imported and exported goods—Revision of the value determined—Fall back method—Scope—Case revolved around the rejection of the appellant’s petition under S.25D through an order-in-revision by the respondent— Validity—Appellant had submitted relevant correspondence with the exporter, bank statements indicating the payment of the transaction amount to the exporter, sales register, sales tax invoices, and other supportive documents to the respondent—However, the respondent had failed to mention these facts in the order-in-revision—Furthermore, the respondent had not addressed the genuine and just grievances of the appellant—On the contrary, respondent had treated the appellant perfunctorily—Order passed by the respondent had not met the criteria of being a speaking or judicious order and thus failed the test of judicial scrutiny—Respondent had also failed to specify which customs method, as described under Ss. 25(5), 25(6), 25(7), or 25(8), was used while issuing the impugned valuation ruling and in what “flexible manner"—Resorting to the subsequent method without exhausting the sequence indicated in S. 25 was impermissible, except for certain exceptional cases where massive group under-invoicing was suspected—Such suspicion was not visible in this case— Respondent was directed to issue a new valuation ruling based on the facts and values pertinent to the relevant period and in accordance with the relevant provisions of the law—Order-in-revision was set aside. Sadia Jabbar v. Federation of Pakistan 2018 PTD 1746 rel. Rehan Omer v. Collector of Customs Karachi 2006 PTD 909; Messrs Toyo International Motorcycle v. Federation of Pakistan and 3 others 2008 PTD 1494; Najam Impex Lhr v. Assistant Collector of Customs, Karachi and others 2008 PTD 1250; Faco Trading Company v. Members Custom, Federal Board of Revenue and others 2013 PTD 825 and Goodwill Traders, Karachi v, Federation of Pakistan 2014 PTD 176 ref. JUDGMENT: ABDUL JABBER QURESHI, MEMBER JUDICIAL-I:---.--- By this order, we dispose of Customs Appeal No. K-722/2017 filed by the Appellant against Order-in-Revision No.329/2017 dated…

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