| Case ID |
392f5902-daa6-4944-941b-84ede2825fed |
| Body |
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| Case Number |
Customs Appeal No. K-1430 of 2017 |
| Decision Date |
Apr 12, 2018 |
| Hearing Date |
Feb 06, 2018 |
| Decision |
The Customs Appellate Tribunal allowed the appeal of the appellant, MESSRS NICE TRADERS, against the Order-in-Revision No. 406/2017 dated 02.11.2017, which rejected their revision application while maintaining Valuation Ruling No. 1153/2017 dated 08.05.2017. The Tribunal found that the Director General of Valuation lacked the authority to remand a ruling without setting it aside, rendering the ruling void. The Tribunal emphasized that the impugned Valuation Ruling was not in existence and could not be applied to the importer's consignment. The decision highlighted the importance of adhering to legal requirements under the Customs Act, 1969, and concluded that the actions taken by the Director General were infested with patent illegalities, thus setting aside the ruling to the extent of the appellant. |
| Summary |
The case revolves around the customs value determination of imported goods by the Directorate General of Valuation under the Customs Act, 1969. The appellant, MESSRS NICE TRADERS, contested the Valuation Ruling No. 1153/2017, which was issued without proper authority and contradicted previous rulings. The Tribunal found that the Director General failed to comply with statutory requirements, rendering the ruling void. The emphasis on the legality of customs value determination and the authority of the Director General were key aspects of the decision. This case underscores the necessity for customs authorities to act within the bounds of the law and maintain consistency in their rulings. The Tribunal's decision also touches upon the procedural aspects of customs appeals, highlighting the importance of timely responses and adherence to legal standards in customs valuation. |
| Court |
Customs Appellate Tribunal
|
| Entities Involved |
Customs Appellate Tribunal,
Directorate General of Valuation,
Customs House
|
| Judges |
MUHAMMAD NADEEM QURESHI, MEMBER (JUDICIAL-I),
MUHAMMAD NAZIM SALEEM, MEMBER (TECHNICAL-II)
|
| Lawyers |
Nadeem Mirza, Consultant for Appellant,
Umer Baloch, V.O. for Respondent No. 2,
Ashfaq Ahmed, P.A. for Respondent No. 3
|
| Petitioners |
MESSRS NICE TRADERS, GUJRANWALA
|
| Respondents |
,
THE DIRECTOR, DIRECTORATE GENERAL OF VALUATION, CUSTOMS HOUSE, KARACHI
|
| Citations |
2018 SLD 2528,
2018 PTD 2500
|
| Other Citations |
Sadia Jabbar v. FOP 2018 PTD 1746,
Messrs Danish Jehangir v. FOP and 2 others 2016 PTD 702,
SCRA No.744 of 2016,
Central Insurance Co. v. Central Board of Revenue 1993 SCMR 1232,
Messrs Lever Brother Pakistan Ltd. v. Customs Sales Tax and Central Excise Appellate Tribunal, Karachi 2005 PTD 2462,
Superior Textile Mills Ltd. v. FOP 2000 PTD 399,
Messrs Arjun Salt Chemical v. UC Gharo 1982 SCMR 522
|
| Laws Involved |
Customs Act, 1969,
Customs Rules, 2001
|
| Sections |
25,
25A,
25D,
80,
81,
194A,
R.438
|