KARACHI: The Director General of the Directorate General Customs Valuation Samaira Nazir Khan has rejected a review petition through Order in Revision No. 119/2015 under section 25-D of the Customs Act, 1969 against Amendment to Valuation Ruling No.457/2012 dated May 22,2012.
This revision petition was filed under section 25-D of the Customs Act, 1969 against customs value determined vide Valuation Ruling No.457/2012 dated May 22, 2012 issued under section 25-A of the Customs Act, 1969 inter alia on the following grounds, as reproduced below;
“Being aggrieved by and dissatisfied with the impugned Valuation Ruling No. 457/2012 dated 22-5-2012 issued by the Director, Directorate General of Customs Valuation, Karachi which is void ab initio, unjust, arbitrary, illegal and had been issued without jurisdiction and lawful authority, the Petitioner being affected person who imported a consignment of subject goods having GD No. KCSI-HC-76518-09-6-2012 that was being assessed on the basis of impugned Valuation Ruling, hence, as an aggrieved importer/person this revision petition is being filed on the directions of the High Court of Sindh, Karachi given in C.P D-2386/2012 and prayed that this Hon’able authority would be pleased to call for the Records and Proceedings of the learned Respondent in exercise of revision powers u/s 25-D and set aside/annulled the impugned valuation ruling as well as determination of customs values after examining the legality, propriety and correctness of the same.
This Revision Petition was filed on 24.11.2014 under section 25-D of the Customs Act against the Valuation Ruling No.45/2012 dated 22.5.2012 regarding valuation of Rechargeable Fans, which was observed to be time barred by more than two years. Written request was however moved by the petitioner’s lawyer for the condonation of delay with reference to High Court’s order in CP 2386/2012 dated 4.7.2012. The same was fixed for hearing on 17.2.2015.
The order stated that Aqeel Ahmad Advocate appeared for hearing along with Mr.Umair Saeed, owner of Jewa Enterprises and submitted written statement containing grounds for condonation of delay. He stressed that the case was in the process of hearing before the High Court and was finally decided on 24.8.2014. That unfortunately the petitioner was out of city from 21.8.2014 to 22.11.2014 due to serious illness of his infant. He prayed that his request for grant of delay in the case may be sympathetically considered.
The learned Advocate also referred to judgment of Lahore High Court 2002 PTD 549 and Tribunal Judgment PTCL 2012 CL 658. He stated that the argument regarding Valuation Ruling 457 of 2012 have already been placed on record. Subsequently, Department’s comments in reply to petitioner’s arguments were furnished which were placed on record and fresh hearing was also accorded to the petitioner on 21.5.2015. Responding to it, Mr. Umair Saeed Proprietor of the petitioner appeared for hearing and furnished written additional arguments. He stated that since they sought relief from High Court Sind, therefore did not file Revision Petition on time and requested for condonation of delay. Further he requested that goods i.e. Solar Pedestal Fan may be assessed @$4/pc as enlisted at Sr.No.3 of Valuation Ruling No.689/2014, as the function of the rechargeable fan and solar pedestal fan is same and technology is the same.
The department representative raised objections against the petitioner’s arguments and stated that the petitioners were invited to attend meeting during the process of fixation of value under section 25A but they did not turn up. Secondly both the items i.e. rechargeable fan and solar pedestal fan are not comparable as both are separately classified and separately valued in separate Valuation Rulings. He further pointed out that on identical issue, in case Nos 297/2012 & 299/2012, the revision petitions were turned down for these reasons.
I have examined the petitioners’ written and oral submissions, comments offered by the department and have also gone through the facts on record. It has been observed that the filing of instant revision petition is based upon the observation of the order of High Court of Sindh in CP2386/2012 dated 28.08.2014. which is reproduced as below;
“In view of hereinabove, we do not find any substance in the instant petition, which is accordingly dismissed along with listed application. However, the petitioner is at liberty to challenge the aforesaid Valuation Ruling through a Revision Petition before the Director-General of valuation in terms of Section 25=D of the Customs act, 1969, any may raise all such legal objections in respect of alleged unlawful determination of value under Section 25A of the Customs Act, 1969.”
Although it appears that the disposal of referred petition filed in the High Court of Sindh took considerable period, but the petitioner took another three months to actually decide and formally file a revision petition under section 25-D of the Customs Act, 1969. This situation is highly regrettable in a situation where there is an inordinate delay and that too without any convincing reason. On merits of the case, the petitioners have referred to Valuation Ruling No 689/2014 dated 23.9.2014 issued by the Department on import of Solar Fans, contending that it was related to same kind of goods and may be applied to their imported goods i.e. Rechargeable Fan.
Since the impugned valuation ruling issued on imports of Rechargeable Fans, is reportedly in existence and applied to relevant imports, I do not find any justification to disregard its lawful applicability.
In the light of the reasons given above, and keeping in view the legal infirmities in the revision petition, the same is not maintainable and is accordingly rejected.