The Deputy Controller Of Custom Valuation And Other vs Abdul Shakoor
This matter concerns petitions for leave to appeal against a judgment of the Sindh High Court regarding the valuation of imported consignments and the applicability of S.R.O. 212(K.E/91). The core legal question addressed is whether a notification regarding customs valuation is effective from its date of issuance or its date of publication in the official gazette, and whether valuation rules apply to bills of entry filed prior to such publication. The High Court had inconsistently ruled that while a notification is effective only upon publication, it could still apply to bills of entry filed before said publication. The Supreme Court identified that the previous dismissal of the petitions was inadvertent and required reconsideration, as the contentions regarding the effective date of the notification and the valuation of goods under the Valuation of Imported Goods Rules, 1990, necessitated a proper hearing. The Court recalled the order of dismissal to allow for a fresh hearing, emphasizing that the effective date for determining the value of imported consignments is contingent upon the formal publication of the relevant notification.
- Does a government notification regarding customs valuation become effective on the date of its issuance or the date of its publication in the official gazette?
- Can a customs valuation notification be applied to bills of entry filed prior to the notification's publication in the official gazette?
- Valuation of Imported Goods Rules, 1990
ORDER
SAIYED SAEED ASHHAD, J.- The above two petitions for leave to appeal are connected with C.P.L.A.
No. 860-K/2004. All the three petitions had assailed the judgment of Sindh High Court dated 27.08.2004 in C.P. No. D-446/1999 and D-520 of 1994. Both the petitions were disposed of by the impugned judgment, ln CP No. D-520 of 1994 Sindh High Court had accepted the contention of the respondents who were petitioners before Sindh High Court that the price of the imported consignment as per S.R.O. 212(K.E/91), dated 14.7.1991 would not be applicable as the bills of entry for ex-bonding of the imported consignment were filed prior to the issuance of the above notification dated 14.7.1991. However, in C.P. No. D-446/1994 a part of the consignment of 645 metric tons in respect of which bills of entry were filled on 31.7.1991 was allowed to be covered by notification dated 14.7.1991 for determination of the price of the imported consignment notwithstanding the fact that the said notification was issued on 14.7.1991 but was published in the official gazette on 5th August, 1991. This pronouncement of Sindh High Court was against its observations that a notification becomes effective only when it is published in the official gazette. The said notification could not have been pressed into service as the bills of entry in respect of part of imported consignment were submitted on 31.7.1991 which was the effective date for determination of the price to be considered for valuing the imported consignment.
2. The grievance of the Deputy Collector of Customs is with regard to the observations of Sindh High Court that the value of 400 metric tons of the consignment, bills of entry in respect of which were filed on 8.4.1991 would be determined as per the price quoted by M/s. Cotecna in the Prevailing Price Report in pursuance of the valuation of Imported Goods Rules, 1990.
3. Both the Deputy Collector of Customs and M/s. Abdul Shakoor Ismail Kaloodi feeling aggrieved and dissatisfied with the pronouncement of the Sindh High Court assailed the same by way of two C.P.L.As. On 10.11.2005 theses C.P.L.As. Inadvertently and by over sight were dismissed along with C.P.L.A. No. 860-K/2004 though the contention of Mr. A.S.K., Ghouri required consideration.
4. Accordingly, the order of dismissal of the two C.P.L.As. Announced on 10.11.2000 is recalled and office is directed to re-fix the petitions for hearing when-ever a Bench is available at Karachi.