LAHORE: An importer has challenged an assessment alert issued by Assistant Collector of Customs that the assessment of tyre scrap cut into two or three pieces should not be less than US$0.07/kg.
The importer contended that the assessment alert was in violation of the Customs Act where it is only a valuation ruling on the basis of which any value can be determined or fixed for assessment purposes.
He said it is the Director Valuation who can determine the value after following the methods as provided in the law and notify the same. An aggrieved person can approach the Director General against any such determination with a request for its revision as per the law.
He further contended that the Collector of Customs can only make a reference to the Director Valuation for determination of values, and nothing beyond that. He pointed out that the Assistant Collector had issued the assessment alert despite the fact that a reference had already been made to this effect.
According to the importer, the assessment alert cannot be treated as a valuation ruling but an advice at the most, which per settled law has neither the binding force nor the Collector has any jurisdiction to do so. He added that a valuation advice is nothing but an advice which has no binding effect and it cannot be taken as a conclusive evidence while making assessment of goods. Reliance upon the valuation advice simpliciter is not a valid basis of assessment of the value of imported goods within the framework of the relevant provisions of the law.
The Assistant Collector, on the other hand, was of the view that the assessment alert in question has been issued with the approval of competent authority and the process issuing a valuation ruling is undergoing in the meanwhile.
The relevant forum made it clear that the Collector through his authorized officers can only assess and determine the values and the power is restricted to consignments imported by the respective individuals and does not confer any authority across the board for fixation or determination of values. Therefore, the assessment alert in question has no legal basis, as the law does not support any such activity by the Collector of Customs.
Copyright Business Recorder, 2024
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