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DG Customs Valuation issues Order in Revision No 260/2016

DG Customs Valuation issues Order in Revision No 260/2016

KARACHI: Director General Customs Valuation Syed Tanveer Ahmed issues Order in Revision No.260/2016 under section 25-D of the Customs Act, 1969 against Valuation Ruling No.883/2016 dated 21-07-2016

The revision petition was filed by M/s Khalid Ilyas under section 25-D of the Customs Act, 1969 against customs value determined vide Valuation Ruling No.883/2016 dated 21-07-2016 issued under Section 25-A of the Customs Act, 1969.

Petitioner stated that previously the concern group assessing our GD in accordance of the valuation ruling 368/2011 dated 15.08.2011 but now they have issued the above mentioned valuation ruling 883/2016 dated 21-07-2016 by fixing the prices on too much higher side and the Bangladesh prices are not mentioned in the ruling.

Now We are not in a position to accept the said valuation ruling and we are also Submitting the review application and request your kind honor, please allow for revision of the valuation ruling under Section 25-D of Customs Act. 1969

Meeting with stakeholders was held on 23-06-2016 and importers were also requested to furnish the following documents:-

Invoices of imports during last three month showing factual value and websites, names and e-mail addresses of known foreign manufacturers of the items in question through which the actual current value can be ascertained.

Copies of contracts made/LCs opened during the last three Months showing the difference in price (excluding duty and taxes) to substantiate that the benefit of difference in price is passed on to the local buyers.

The meeting was attended by different importers and officers from field formations. The importers during the meeting were of the view that the prices of subject commodity have not been increased in the international market. They, however, could not submit any corroboratory evidence/documents in Support of their contention. They requested some time to furnish evidences and other documents support of their contention but later abstained from submitting any such documents.

The representatives of the field formation were of the opinion that the values of empty d gelatin capsules as mentioned in the existing valuation ruling are on the lower side.

Director General Customs Valuation Syed Tanveer Ahmed in his order stated that I have gone through the factual and legal position. The customs values have been determined after following the valuation methods as envisaged under section 25 read with Section 25A of the Customs Act, 1969. The record of the case has been examined and the comments submitted by the respondent department have also been considered.

Perusal of the case record reveals that the petitioner was invited to appear for hearing on 24-08-2016, 07-092016 and 28-09-2016 along-with relevant documents. They neither appeared for hearing on the dates nor submitted any required documents. It is evident that the petitioner is not interested in furnishing valid and legally maintainable documents like import invoices, letters of credit, etc. So as to enable this forum to verify truth and accuracy of transaction value under section 25(1) ibid. As per Rule 109 of the Valuation Rules issued under SRO 450(I)/2001 dated 18.06.2001 (Chapter X), in the absence of valid import documents, the burden to prove correctness of transaction value shifts to the importers / petitioners.

Non Submission of valid documents clearly manifests that the petitioner has failed to substantiate his case with any conclusive evidence. Moreover, non appearance in hearings is tantamount to non prosecution at the end of the petitioner.