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. Section 4---Customs Act (IV of 1969), Section 25---Anti-dumping and under invoicing---Distinction---Scope. Under invoicing is different from dumping which is based on selling below "normal value" and not merely on mis-declared customs values. Anti-dumping duty is not concerned with under invoicing in the customs sense; rather, it relates to whether imported goods are being sold in Pakistan at dumped prices, meaning prices below their normal value in the exporting country. Such duties are imposed to protect domestic industries from unfairly low-priced imports. Under invoicing is not a requirement for imposition of anti-dumping duty. The basis of calculation of anti-dumping duty and customs valuation is different. Anti-dumping duty is calculated on the basis of margin of dumping, which is the difference between export price and normal value of goods, whereas customs valuation is determined on the basis of price actually paid or payable, namely 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 investigation conducted 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 in addition to normal customs duty when dumping is established, whereas customs valuation is a technical process to assess the value of goods for duty and tax purposes applicable to all importers irrespective 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. Both remedies are parallel but distinct and address different harms. Customs valuation under Section 25A of the Customs Act, 1969 protects revenue and ensures fair valuation for duty and tax purposes, whereas anti-dumping duty protects domestic industry from injury caused by unfair trade practices, including sale of goods below their normal value. Both remedies can co-exist but operate in separate fields.

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

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