COLLECTOR OF CUSTOMS, KARACHI vs M.T — 2026 PTD 994 KARACHI-HIGH-COURT-SINDH

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COLLECTOR OF CUSTOMS, KARACHI VS M.T. BEARING, KARACHI Ss. 32(1), 32(2), 32-a, 79(1) & 156(1), clauses (14), (45) & (144)---Valuation Ruling superseded---applicability of new ruling---Reliance on superseded ruling---Legality---Superseded ruling has no legal effect---Whether reliance on a superseded Valuation Ruling for assessment of goods was legally sustainable?---Held: From perusal of the findings of the adjudicating authority, as maintained by the Collector of Customs (appeals), it appeared that according to the department, Valuation Ruling No. 1408/2019 was not intended to decrease the assessable value or leviable duties and taxes of the goods, and that the criteria for assessment remained the same as provided in Valuation Ruling No. 1389/2019, i.e. minimum weight criteria---It was further observed that the only change introduced through the new Valuation Ruling was the unit of measurement, and that the respondents had allegedly taken undue benefit by exploiting such change to avoid the applicable weight criteria---However, the entire finding against the respondents was based on Valuation Ruling No. 1389/2019, which admittedly stood superseded on 01.11.2019 by issuance of Valuation Ruling No. 1408/2019---Once a valuation ruling stands superseded, reliance upon its criteria is legally untenable and of no consequence for the purpose of assessment---Therefore, any reliance placed on the superseded ruling could not be taken into consideration for assessment of the goods in question---The finding of the Customs appellate Tribunal in the impugned order was thus correct and justified and did not call for interference---Proposed questions were answered against the applicant/Department and in favour of the respondent---Special Customs Reference applications were dismissed.

COLLECTOR OF CUSTOMS, KARACHI vs M.T — 2026 PTD 994 KARACHI-HIGH-COURT-SINDH

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