RAWAT OIL AND GHEE MILLS (PVT.) LTD. vs FEDERATION OF PAKISTAN through Secretary (Revenue)/Chairman FBR Ss — 2026 PTD 291 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2026 PTD 291 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2026
Reporter: PTD
Parties: RAWAT OIL AND GHEE MILLS (PVT.) LTD. vs FEDERATION OF PAKISTAN through Secretary (Revenue)/Chairman FBR Ss
Subject matter: Tax & Customs
Provisions referred to: S. 25D; S. 109; Customs Act

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

RAWAT OIL AND GHEE MILLS (PVT.) LTD. VS FEDERATION OF PAKISTAN through Secretary (Revenue)/Chairman FBR Ss. 25D & 109---Revision of value determined sought---Subsequent Value Ruling, issuance of---Applicability---Importer not being part of revision proceedings---Petitioner / importer sought re-assessment of the into-bonded consignments of the Petitioner and subsequent release of the same---Consignment of the petitioner was assessed vide Assessment Order dated 16.05.2025 under Valuation Ruling No. 1948/2025 dated 06.01.2025 while the noted Valuation Ruling (1948/2025) being the subject matter of Revision Petitions preferred by various importers, excluding the petitioner, under S. 25D of the Customs Act, 1969, before the Directorate of Customs Valuation subsequently came before the Customs Appellate Tribunal ('Tribunal'), and ultimately, a fresh Valuation Ruling No.2008/2005 dated 14.07.2025 was issued, categorically revising the earlier / noted Valuation Ruling (1948/2025)---Argument of the Department / respondent was that the applicability of the Valuation Rulings was only to the importers seeking revision---Validity---Under S. 109 of the Customs Act , 1969 the Petitioner was entitled to re-assessment of his consignments on the basis of fresh Valuation Ruling as it was only the subsequent Valuation Ruling i.e. 2008/2025 which remained in the field---High Court directed the respondents / Department to re-assess the consignments of the petitioner under Valuation Ruling No. 2008/2025 and release the same in accordance with law---Constitutional petition was allowed accordingly.

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