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. S. 4---Customs Act (IV of 1969), S. 25---Dumping and under-invoicing---Distinction---Under-invoicing is different from dumping which is based on selling below normal value, not just mis-declared customs values. Anti-dumping duty is not about under-invoicing in the customs sense; it is about whether imported goods are being sold in Pakistan at dumped prices, meaning below their normal value in the exporting country. Such duties are meant to protect domestic industries from unfairly low-priced imports. Under-invoicing is not required for an anti-dumping duty to be imposed. The key distinction in the basis of calculation of anti-dumping duty and customs valuation is that the former is calculated on the basis of margin of dumping, which is the difference between export price and normal values of goods, whereas the latter is determined on the basis of price actually paid or payable, known as transaction value, or alternative methods of calculation envisaged by Section 25 of the Customs Act, 1969. Anti-dumping duty, whether provisional or final, is imposed after an investigation is carried out by the National Tariff Commission whereas customs valuation is applied at the time of clearance of every consignment of goods imported into or exported out of Pakistan. Anti-dumping duty is a trade policy tool applied on top of normal customs duty when dumping is proved whereas customs valuation is a technical process to assess the value of goods for duty calculation applicable to all importers, regardless of whether dumping exists. Where the issue is dumping, the remedy lies with the National Tariff Commission under the provisions of the Anti-Dumping Duties Act, 2015. Where the issue is under-invoicing, the remedy lies in customs valuation under Section 25A of the Customs Act, 1969. They are parallel but distinct remedies. Customs valuation under Section 25A of the Customs Act, 1969 protects revenue and ensures fair valuation for duty or tax purposes. Anti-dumping duty protects domestic industry from injury caused by unfair trade practices of selling goods below their normal value. Both remedies can co-exist but they address different harms.

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

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