MUHAMMAD USMAN, KARACHI vs The DIRECTOR, DIRECTORATE GENERAL OF CUSTOMS VALUATION, CUSTOM HOUSE, KARACHI S

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MUHAMMAD USMAN, KARACHI VS The DIRECTOR, DIRECTORATE GENERAL OF CUSTOMS VALUATION, CUSTOM HOUSE, KARACHI S. 25-D---Review of the value determined---Scope---Director General Valuation, powers / jurisdiction of---Remanding of matter---Scope---In the impugned judgment, the Director General Customs Valuation of Customs (D.G. Valuation), after assigning importance and weight to the issue-in-question, remanded the impugned Valuation Ruling back to Directorate of Valuation to resolve the controversy while impugned Valuation Ruling No. 1972/2025 dated 21.02.2025 was held to continue in field till issuance of the new valuation Ruling---Section 25-D of the Custom Act, 1969 (S. 25-D) shows that it does not envisage any appeal against the Valuation Ruling issued by the Director Valuation ; it rather empowers the Director General Valuation (D.G. Valuation ) to review the whole process through which value was determined by the Director Valuation---Said review is not akin to the review filed against an appellate forum; but is a reviewing authority and while doing so it is expected to accomplish the process---There ought to have been determination afresh at the level of D.G. Valuation if there was weight in submissions of the petitioner / importer in order to provide due relief as contemplated under S.25-D---There is not any provision for remanding back the Valuation Ruling in Section 25-D---The Ruling carries determined value and is not an order with in the legal parlance---The stipulation under S. 25-D is categorical; clearly aiming at resolution of the matter by the DG himself when S. 25-D says that the Director General "determine the value afresh"---If there was material calling for correct determination of value, it was the duty of the respondent to set the process in motion afresh himself by using the available valuation mechanism in reference to the Chapter-IX of the Customs Rules, 2001 read with S. 25 along with any standing Operating Procedures to demonstrate that the Valuation Ruling has been meaningfully subjected to review in an exhaustive manner reaching a conclusive determination so that the Tribunal being the appellate forum will have a thoroughly discussed / analysed and decided position in case any appeal is filed, as in the present appeal---The Director General is the original adjudication level and the Customs Appellate Tribunal (Tribunal) is the first appellate forum, therefore the order passed by the Director General must reflect not only a decisive view on the points raised but also the culmination of remedial measures as warranted in the matter so that in case of appeal the Tribunal can delve into the legality and approach adopted for the decision---Therefore, the petition had not been properly reviewed under S.25-D---Tribunal set aside Order in Revision and remanded it back to the Director General Valuation for carrying out exhaustive "Review" to discharge the obligation as stipulated under S. 25-D---Appeal, filed by importer, was allowed accordingly.

MUHAMMAD USMAN, KARACHI vs The DIRECTOR, DIRECTORATE GENERAL OF CUSTOMS VALUATION, CUSTOM HOUSE, KARACHI S — 2026 PTD 884 CUSTOMS-APPELLATE-TRIBUNAL-KARACHI

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