VALUATION 

GOVERNMENT OF PAKISTAN

DIRECTORATE GENERAL CUSTOMS VALUATION

CUSTOM HOUSE, KARACHI. 

File No.l08/lV/Estt/2009                                                                      Dated: 02-11-2009 

Standing Order No. 01/2009 (VALUATION)

Subject:           PROCEDURE FOR FILING REVIEW APPLICATIONS UNDER SECTION 25-D OFTHE CUSTOMS ACT, 1969.

Whereas it has been noticed that Review Applications under section 25-D of the Customs Act, 1969 are not being filed in an appropriate manner and format at the relevant forum, by the aggrieved person or his authorized representative. Often few lined incoherent letters are sent by unconcerned persons lacking details of the antecedents/whereabouts of the signatory and are also not supported by relevant documents so as to decipher the contention or prayer. Such legal and procedural discrepancies and improprieties render applications liable to be rejected at the outset under law. Accordingly, in order to facilitate review petitioners and to regulate and streamline this system, the following procedure is being laid down for filing of ‘Review Applications’, herein after referred to as the ‘Application’ 

1.      Submission of Application:

(i)            Preamble to the application shall mention the Valuation Ruling No., date and subject against which the review is being filed. The relevant Section 25-D of the Customs Act, 1969 should invariably be mentioned in the subject and also in the contents of the application for filing Review Application.

(ii)          It should be addressed directly to the Director General, Directorate General of Customs Valuation.

(iii)         The application shall be signed by the aggrieved person or his duly authorized representative accompanied by valid ‘Power of Attorney/ Vakalat Nama.

(iv)         The application must contain complete address, NIC number and contact number (telephone & cell No.) of the aggrieved person, or his duly authorized representative, as the case may be.

(v)          The application should contain STRN/NTN of the applicant.

(vi)         The application may be submitted in  duplicate on legalsize papers of green colour. It will be appreciated if softcopy is also submitted alongwith hardcopy of the application.

2.    Contents of Application :

i)            Application may start with an index mentioning all contents of application along with respective page numbers.

ii)           Contents of application may be duly substantiated through factual and documentary evidence and should contain plausible grounds.

iii)          The ‘Prayer’ part should clearly specify relief sought by the aggrieved person.

1)              In order to substantiate their claim, the petitioners should submit the following relevant documents with their applications; as a supporting/evidential documents;

Ø   Copy of L/C.

Ø   Copy of contract of sales.

Ø   Copy of G.D.

Ø   Bill of lading.

Ø   Relevant portion of bank statement indicating the payment of transaction to the importer duly verified by bank.

Ø   Channel through which payment is made to buyer.

Ø   Relevant entries in accounting records indicating the entry of import transaction.

Ø   Stock Register (relevant portion only).

Ø   List of buyers to whom the product is sold along with their addresses.

Ø   Copies of authentic sales tax invoices issued and received.

Ø   If the transaction is carried out through indenter, name and address of indenter with invoices of transactions made.

Ø   Details of commission/brokerage fees paid to indenter with invoices.

3.          Mode of Receipt:

Application shall be submitted at the Director General’s Secretariat to the PA to Director General after getting proper receipt. The PA will submit such applications to the Director General Valuation in the Dak Pad on the same day.

4.     Initial Processing of the Application by the Assistant/Deputy Director (Review)

i)      The Assistant/Deputy Director Valuation (Review) shall ensure that the requisite documents are attached with the application and that the procedural formalities as stipulated above have been fulfilled by the applicant before fixing date of hearing.

ii)     In case of any discrepancy or deficiency in the documents, he shall inform the petitioner within a week of the receipt of the application, to remove the same.

iii)    An early hearing date may be fixed in each case on any working day.

iv)    He should analyse the issue and submit a self-contained typed note alongwith file to the Director General two days before the due date of hearing.

5.            Withdrawal of Application:

i)       Application for withdrawal should be signed by the aggrieved person himself or by his duly authorized representative who initially submitted the application.

ii)      Application for withdrawal should specify reasons and grounds for withdrawal.

iii)     Application should be withdrawn through written application after due appearance by the aggrieved person or his duly authorized representative before the competent authority.

iv)     Request for withdrawal of review application shall only be deemed to have been withdrawn after the formal approval of the Director General Customs Valuation. Thereafter, the Assistant/Deputy Director shall inform all concerned about acceptance of withdrawal application.

6.         Issuance and Dispatch of Orders-in-Review:

Each Order-in-Review shall be serially page numbered and each page should bear official seal of the Director General and file number.

The Assistant/Deputy Director (Review) shall ensure that each duly stamped and signed Order-in-Review is dispatched to all concerned at the correct address and in accordance with the prescribed procedure.

Signed by

(Amir M. Khan Marwat)

Director General

 

REGISTER FOR RECEIPT OF REVIEW APPLICATION