Bureau Report
LAHORE: A tyre importer in Lahore has successfully secured duty after demonstrating that the customs department assessed their goods based on valuation rulings already declared illegal, unlawful, and contrary to the Customs Act. Sources revealed that the importer had filed a Goods Declaration (GD) for tyres of various sizes based on the import documents. However, the assessing officer relied on a valuation ruling previously deemed illegal by a customs tribunal.
The importer challenged this assessment, arguing that the department’s reliance on these valuation rulings was unlawful under Section 25 of the Customs Act. The tribunal’s order, still valid, was binding on the department and not limited to specific individuals. The importer also pointed out the discriminatory treatment by the department, as he was denied the benefits of the tribunal’s order on the grounds that he was not part of the original case.
The customs department countered that the tribunal’s order was person-specific, and since the importer was not involved in the initial case, he was ineligible for the benefits. However, the relevant forum clarified that the tribunal’s decision to set aside the valuation rulings was based on the principle that these rulings contained patent illegalities and should be considered invalid for all importers of that category of goods.
The forum concluded that the assessment of goods based on declared transactional values of other importers amounted to discrimination against the importer by the Customs Collectorate. As a result, the importer successfully secured duty relief after proving the unlawful nature of the customs department’s assessment.
