PESHAWAR: Section 25-A and section 25 differ from each other in nature and are applicable to goods of different genre, so vital education is necessary on the half of customs authorities before asking for goods declaration papers from the importers on their way to final destination.
This was said by Advocate Sana Gulzar in exclusive interview with Customs Today on Thursday at Peshawar.
The section 25-A of the Customs Acts 1969 is applicable to goods whose valuation rulings had been changed and the goods still have to be imported.
While Section 25 applies on goods whose valuation ruling had been changed after the goods reached the final destination. These both sections come to power once the vehicle travel to their destination after been loaded at Customs Dry Port or Sea Port.
Advocate Sana Gulzar added that section 25 applicable on goods imported to Pakistan under same valuation ruling and section 25 A applied on goods imported under changed valuation ruling.
So far the reason goods which have been once cleared at customs seaport or dryport can’t be frustrated under section 25 A on their way to final destination to ask for products description if the valuation ruling didn’t changed during travel of goods from primary destination to final destination.
The study of background of the Customs Laws is vital before filing petition against the Customs House Peshawar in Peshawar High Court on the behalf of petitioners for seizure of their goods Advocate Sana Gulzar elaborated.
Further Advocate Sana Gulzar added, it is clear that the section 25-A cannot have retrospective effects on goods whose valuation ruling have not been changed and goods cannot be seized under section 25-A after they fulfill the require needs.
As noted above, what section 25-A enables is a re-determination of the customs value. Such a determination can only apply in relation to goods actually imported at the time after the issue of new valuation rulings and the importers have to pay tax according to new rulings and seizure of goods become lawful if importer reject to pay new taxes.
If there is no valuation ruling when the goods are actually imported, it is only section 25 which is applicable on the goods explained by Advocate Sana. Goods which are imported to Pakistan with same valuation ruling after its distribution Customs staff have only power to monitor the limitation of section 25 of customs act.
The customs department to look for every section of customs laws and their nature along limitation in order to remove the doubts of importers and distributors Advocate Sana Gulzar added.
In particular cases, the true construction of the provisions of section 25-A in the context of the ‘scheme’ and ‘sequential order’ contained in section 25 which become the reason for complication Advocate Sana Gulzar elaborated that the valuation ruling rendered under section 25-A cannot be applied retrospectively to goods already imported into Pakistan.