Law: Customs Act, 1969

Section: 25

Customs Act (IV of 1969)--Ss. 25-A, 25 & 32(1)(2)---Sales Tax Act (VII of 1990), Ss. 3, 2(46)(d) & 6(1)---Custom Rules, 2001, Rr. 113 & 107-A---S.R.O. 732(I) of 2006, dated 13-7-2007---Valuation Ruling No.606, dated, 14-6-2006---Action where declared value is less than the value determined---Customs authorities did not accept the invoice/transaction value declared by the appellants and assessed the goods on the basis of evidence as per provision of S.25(5) of the Customs Act, 1969---Valuation Ruling No.606, dated 14-6-2006 was not replied for the reason that the goods declaration has been filed on 13-11-2006 and the valuation ruling being old by more than 90 days was not applicable because of the provisions of R.107-A of the Customs Rules, 2001-Valuation ruling was patently wrong and illegal because the same had been fixed without any reference from any concerned quarter and without applying the provisions S.25 of the Customs Act, 1969 , in the sequential order---Values through Valuation Ruling No.606, dated 14-6-2006 could also not be fixed under the provisions of S.25-A of the Customs Act, 1969 because the same was inserted and made applicable on a subsequent date i.e. 1-7-2006---Validity---Vires of Valuation Ruling No.606, dated 14-6-2006 was challenged and the High Court had remanded a large number of petitions with the direction to reappraise the value after adoption of the sequential order provided in S.25 of the Customs Act, 1969 and for issuance of fresh valuation advices, if need be, for the relevant period---Department had failed to advance any convincing arguments as to why this of High Court be, not followed in the present appeal except that it had been claimed that the appellants in the present appeal had not filed any writ petition before the High Court and the in an identical case was not applicable to the present appeal as it was not a subject matter of any petition---Order to the extent of fixation of value through Valuation Ruling No.606, dated 14-6-2006 was not in consonance with the of High Court and was set aside as far as the fixation of values for the purposes of assessment of customs duties was concerned and the case was…

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