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. Sections 25A & 25D---Customs Act, 1969---Director General Customs Valuation---Revisional jurisdiction---Scope. The dispute related to the exercise of revisional jurisdiction by the Director General Customs Valuation who substituted his own determination for that of the Director Customs Valuation or the Collector. Held: For the purpose of satisfying himself as to the legality or propriety of the determination made either by the Collector or Director Customs Valuation, the Director General Customs Valuation under Section 25D of the Customs Act, 1969 could exercise revisional powers. On a revision petition, the Director General Customs Valuation could revise the determination made by the Collector or Director Customs Valuation and such power was not hedged or qualified by any condition or limitation. The provision of Section 25D of the Customs Act, 1969 did not contain any controlling expression for restricting or circumscribing the revisional power of the Director General Customs Valuation. The Supreme Court declined to subscribe to the view taken by the High Court that where revisional jurisdiction was conferred upon 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 authority whose order was under revision. The power of the Director General Customs Valuation under Section 25D of the Customs Act, 1969 encompassed the power not only to set aside customs valuation determined by the Collector or Director Customs Valuation but also to correct such valuation on the basis of the material presented before the Collector or Director Customs Valuation. While exercising revisional jurisdiction under Section 25D of the Customs Act, 1969, the Director General Customs Valuation was competent to set aside the 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 Director Customs Valuation 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. Appeal was allowed.

THE DIRECTOR GENERAL OF CUSTOMS VALUATION, CUSTOM HOUSE, KARACHI vs AL AMIN CERA — 2026 SCMR 502 SUPREME-COURT

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