COLLECTOR OF CUSTOMS, CUSTOMS HOUSE, LAHORE vs WASIM RADIO TRADERS, LAHORE Ss

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COLLECTOR OF CUSTOMS, CUSTOMS HOUSE, LAHORE VS WASIM RADIO TRADERS, LAHORE Ss. 25a, 25D & 81---Customs Rules, 2001, R. 125---Imported consignments---Valuation Ruling ('the Ruling') issued by Customs department under section 25a of the Customs act, 1969 ('the act')---Importers challenged the Valuation Ruling under section 25D of the act, but at the same time also applied to the High Court for release of the consignments--- High Court ordered release of imported consignments under section 81 of the act read with Rule 125 of the Customs Rules, 2001---Legality---Basic issue in the present case was whether Section 81 of the act is relevant and can be invoked where a Valuation Ruling has been issued under section 25a of the act, for provisional release of the goods and secondly, whether section 81 of the act can be invoked as of right before the High Court in such cases---Held, that purpose of section 81 of the act is to make a provisional determination in a situation where an assessment cannot be made---In order to invoke section 81 of the act, the Custom Officers must first satisfy themselves that it is not possible to assess the correctness of the value because it is necessary to first test the goods for further enquiry---Then and only then can the importer have the goods provisionally released under section 81 of the act---accordingly, section 81 cannot apply where a Valuation Ruling has been issued as the Valuation Ruling represents the declared value for the assessment of the goods or category of goods, which the importer is required to pay---as the Valuation Ruling is a formal decision providing the assessment value of the goods, the requirements of section 81 of the act per se are not invoked---Consequently, where the goods are pre-assessed or capable of assessment, section 81 of the act does not apply---Furthermore with respect to Rule 125 of the Customs Rules, 2001, the said Rule does not apply to cases where a Valuation Ruling has been issued, as it applies to cases where section 81 of the act is applicable---Impugned orders of the High Court were, thus, against the mandate of the Customs act, 1969, and were, therefore, set aside---Petitions for leave to appeal were converted into appeals and allowed.

COLLECTOR OF CUSTOMS, CUSTOMS HOUSE, LAHORE vs WASIM RADIO TRADERS, LAHORE Ss — 2023 SCMR 1716 SUPREME-COURT

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