Law: Customs Act, 1969

Section: 25

Customs Act (IV of 1969)--Ss. 25A(3), 25D, 25(1)(8), 79 & 80(3)---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), Ss. 9(2)(b) & 10(2)---Federal Tax Ombudsman Investigation and Disposal of Complaints Regulations, Regulation No.23(i), (ii) and (iv)---Action where declared value is less than the value determined---Import of consignment of Battery Operated Toys and Toys without Battery---Goods declaration was filed and the leviable duty and taxes were deposited under S.79 of the Customs' Act, 1969---Complainant alleged that Department was under obligation to make an order for clearance---Department, after wasting fourteen days time, unlawfully assessed the customs. value and collected additional amount of duty and taxes---Contention was that customs value of the goods was enhanced in violation of the mandatory provision of law under S.25(1) of the Customs Act, 1969, misuse of State power and possible designs of bribery and jobbery without disclosing any evidence for not accepting the declared value and arbitrarily and unlawfully, determined the value of goods; that delay, neglect, harassment, detention and duress resulted into penalty and storage and demurrage charges which were borne by the complainants; action of Department was unlawful, perverse and arbitrary and amounted to maladministration; and that enquiry be conducted and direction be issued to the Department to compensate the complainants with the refund of, the money paid in duty and taxes, storage and demurrage charges---Validity---Value of Battery-operated Toys and Hand-operated Toys were determined by the Valuation Department taking into consideration the data of past assessment and cost of raw materials, and after discussion with the representatives of the KCCI and FPCI and other stakeholders---Valuation Advice was issued under S.25A of the Customs Act, 1969---Values of imports from China were revised on the representations of the importers Associations and under the direction of Federal Board of Revenue---Valuation Directorate had determined the assessable values in accordance with law and Collectorate had stated that the assessment had to be made in accordance with…

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