THE DIRECTOR GENERAL OF CUSTOMS VALUATION, CUSTOM HOUSE, KARACHI vs AL AMIN CERA

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THE DIRECTOR GENERAL OF CUSTOMS VALUATION, CUSTOM HOUSE, KARACHI VS AL AMIN CERA. Ss. 25A & 25D---Director General Customs Valuation---Revisional jurisdiction---Scope---Dispute was with regard to exercise of revisional jurisdiction by the Director General of Customs Valuation who substituted his own determination for that of the Deputy Collector of Customs Valuation or that of the Collector. Held: For the purpose of satisfying himself as to the legality or propriety of determination made either by the Collector or Director Customs Valuation, the Director General of Customs Valuation under Section 25D of the Customs Act, 1969 can exercise revisional powers. On a revision petition, the Director General of Customs Valuation can revise a determination made by the Collector or Deputy Collector of Customs Valuation and such power has not been hedged or qualified by any condition or limitation. Provision of Section 25D of the Customs Act, 1969 does not contain any controlling expression for restricting or circumscribing the revisional power of the Director General of Customs Valuation. The Supreme Court declined to subscribe to the view taken by the High Court as where revisional jurisdiction was conferred on a body without circumscribing the scope of jurisdiction, it could not be held that revisional jurisdiction inherently prohibited the revisional forum from substituting its view for that of the one under revision. The power of the Director General of Customs Valuation under Section 25D of the Customs Act, 1969 encompassed the power not just to set aside customs valuation by the Collector or Deputy Collector of Customs Valuation but also to correct such valuation on the basis of the material that was presented before the Collector or Deputy Collector of Customs Valuation, as the case may be. While exercising revisional jurisdiction under Section 25D of the Customs Act, 1969, the Director General of Customs Valuation was competent to set aside a determination made under Section 25A(1) of the Customs Act, 1969 and thereafter could exercise discretion either to remand the matter to the Collector or Deputy Collector of Customs Valuation as the case was or to modify or substitute, which could include increase or decrease, the determination under revision. The Supreme Court set aside the judgment passed by the High Court and the appeal was allowed.

THE DIRECTOR GENERAL OF CUSTOMS VALUATION, CUSTOM HOUSE, KARACHI vs AL AMIN CERA — 2026 PTD 372 SUPREME-COURT

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