The DIRECTOR DIRECTORATE OF INTELLIGENCE AND INVESTIGATION CUSTOMS FBR, QUETTA vs INTERNATIONAL BUSINESS HUB S

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The DIRECTOR DIRECTORATE OF INTELLIGENCE AND INVESTIGATION CUSTOMS FBR, QUETTA VS INTERNATIONAL BUSINESS HUB Ss.25-a, 29 & 196---Valuation of goods---Jurisdiction---Tare weight---Determination---Release of goods---Dispute was with regard to valuation of goods imported by respondents / importers, after the same had been released to respondents / importers---Validity---Collector and Director both were equally competent under S. 25-a of Customs act, 1969, to determine customs value independently of each other without being bound by each other's determination---Rightful course of action was to have the conflict between the two customs values resolved under S. 25-a (3) of Customs act, 1969, by Director General Valuation, which was not done by him on his own motion after the Collector endorsed copy of valuation of goods imported to him---It was Director General Valuation who was required to resolve the conflict under S.25-a(3) of Customs act, 1969, but he did not opt to do so, thereby validating Valuation Ruling of Collector, which was later / subsequent determination in time---Clearance of goods was made on declared value in accordance with the directions of Director General Valuation---Proposed application of valuation ruling by Directorate of Intelligence was not only unjustified but also tantamount to undermining exercise of statutory powers of Director General Valuation---application of percentage of tare weight on goods which had already been cleared for home consumption was in violation of provision of S. 29 of Customs act, 1969, which had restricted any amendment of any sort in Goods Declaration once the goods had been removed from customs area---No amendment under S. 29 of Customs act, 1969, in goods declaration which had been cleared could be made on the basis of presumptions---High Court declined to interfere in judgment passed by Customs appellate Tribunal, as percentage of tare weight claimed by authorities was higher and excessive and that too without providing any reasoning of application of proposed percentage of 2% and 7% respectively---Reference was dismissed, in circumstances.

The DIRECTOR DIRECTORATE OF INTELLIGENCE AND INVESTIGATION CUSTOMS FBR, QUETTA vs INTERNATIONAL BUSINESS HUB Ss — 2023 PTD 1695 QUETTA-HIGH-COURT-BALOCHISTAN

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