| Citation(s) |
|---|
| 2025 SLG 4998 2025 SLD 4998 = 2025 SHC 3177 = 2026 PTD 291 |
C. P. No. D –4793 of 2025
Muhammad Jaffer Raza J.
Petitioner : M/s. Rawat Oil & Ghee Mills (Pvt.) Ltd. through Mr. Muhammad Adeel Awan, Advocate.
Respondent 1 : Federation of Pakistan, through Ms. Mehreen Ibrahim, Deputy Attonrey General.
Respondents 2 & 3: The Collector of Customs MCC- Appraisement (West), Karachi & Another through M/s. Sardar Zafar Hussain & Aamir Ali Shaikh, Advocates. Mr. Tariq Aziz, Assistant Collector. Date of hearing : 27-10-2025 Date of decision : 04-11-2025
[M/s. Rawat Oil & Ghee Mills (Pvt.) Ltd.
VERSUS
The Federation of Pakistan & others]
Law: Customs Act 1969
Section: 25D, 194A, 25A, 109
Summary:
The petitioner sought re-assessment of his into-bonded consignments following a revised Customs Valuation Ruling (No. 2008/2025) issued after the earlier ruling (No. 1948/2025) was challenged by other importers. The petitioner argued that since his goods were still in the bonded warehouse and duties not yet paid, the re-assessment should follow the revised ruling. The respondents contended that the petitioner did not participate in the original revision proceedings. The Court held that statutory Valuation Rulings apply until revised or rescinded and that the petitioner is entitled to the benefit of the revised ruling. The petition was allowed, and the consignments were directed to be re-assessed and released accordingly.
Sections / Legal Provisions Used:
Section 25D, Customs Act 1969 – Review of value determined.