1 C.L.R. 1984 June 30 [TRIANTAFYLLrDFS. P.] ΓΝ THE MATTER OF AN APPLICATION BY E. PHiLlPPOU LTD., Applicants. [Customs Application No. I/83). Customs and Excise Law. 1967 (ί,«Μ· 82/67)—Dispute as to whether any or what duty of customs is payable—Reference of. to arbi trator—Under section I6l(l)(
- d)of the Law—When procedure regarding arbitration am be resorted to. When the Director of the Department of Customs and Excise was asked by the applicants to value goods, imported by them, at a price less than that which was shown on the relevant in voice he refused to do so; and hence this application by the importers under section 16l(l){a)* of the Customs and Excise Law, 1967 (Law 82/67). for the appointment of an arbitrator to whom there will be referred the dispute which has arisen. as betwen the applicants and the director of Customs and Excise, regarding the customs duty payable in respect of such goods. Held, that the procedure regarding arbitration, envisaged by section I6l(l)(
- a)of Law 82/67, can only be resorted to when there is a dispute as to the actual value of imported goods and not where the Director of the Departmentof Customs and Excise refuses to accept as correct a lower value of the goods concerned than that which is shown on the invoice in relation to which their import into Cyprus has taken place, as is the situation in the present case; and that, consequently, section 161(l)(
- a)is inapplicable to the dispute which has arisen on the present occasion; accordingly the application must fail. Held, further, that the decision of the Director in a matter of this nature could conceivably be challenged only under Section 161(1 Ka) is quoted'at pp. 758-759 post. 757 In re 10. Philippoii t.td.
(1984)paragraph tl·) of section !6!(') of Law V.,'61w'.ncl·. h?s to be read in conjunction with Article 146 of the Constitution. Application dismissedApplication. Application under section 161
(1)(
- a)of the Customs and Excise Law. 1967 {Law No. 82/67) for the appointment of an arbitrator to whom there will be referred a dispute as between applicants and the Director of Customs and Excise, regarding the customs duty payable in respect of imported goods. 5 77/. loannkii's. for the applicants. 10 M. Photiou, for the Director of Customs and Excise. Cur. adv. vult. TRIANTAFYLLIDI.S P. read the following judgment. This is an application under section I61(l)(
- a)of the Customs and Excise Law, 1967 (Law 82/67), for the appointment, in accordance with the said legislative provision, of an arbitrator to whom there will be referred a dispute which has arisen, as between the applicants and the Director of Customs and Excise, regarding the customs duty payable in respect of imported goods. It is useful to quote in full subsection
(1)of section 161 of Law 82/67, which reads as follows: 15 20 "161.-
(1)Έάν, πριν ή εισαχθέντα εμπορεύματα παραδοθώσιν έκ τοΰ τελωνειακού έλεγχου, άναφυη οιαδήποτε διαφορά καθ' όσον άφορα είς τό έάν οφείλεται έπ' αυτών οίοσδήποτε δασμός ή τό ποσόν τούτου, ό είσαγωγευς οφείλει 25 να καταβάλη τό αΐτούμενον ΰπό τοΰ αρμοδίου λειτουργοί ποσόν, δύναται όμως εντός τριών μηνών τό βραδυτερον άπό της πληρωμής— (α) έάν μεν ή διαφοράάφοραείς την άξίαν τών εμπορευμάτων, να απαίτηση όπως τό ζήτημα παραπεμφθή είς τήν 30 διαιτησίαν προσώπου, διοριζομένου υπό Δικαστού τοΰ 'Ανωτάτου Δικαστηρίου, και μη τελούντος εν τη υπη ρεσία οιουδήποτε Κυβερνητικού Τμήματος, ούτινος ή άπόφασις είναι τελειωτική καΐ ανέκκλητος' ή (β) έν πάση έτερα περιπτώσει νά ϋποβάλη αΐτησιν τ ω άρμοδίω δικαστηρίω δι* άπόφασιν αυτού περί τό ποσόν 753 35 I C.L.K. In η ' ΙΟ. i'hilipptui I.id. I'nantafyJIidcs 1'. τού τυχόν κατά νόμουπληρωτέουεπί τωνεμπορευμάτων δασμού". 5 10 15 20 25 30 35 (161.-(I) If. before the delivery of any imported goods from customs charge, any dispute arises as lo whether any or what duty of customs is payable on those goods. the importer shall pay the amount demanded by the proper officer but may, not later than three months after the date of the payment-(
- a)if the disptue is in relation to the value of the good-» require the question to be referred to the arbitration of a referee appointed by a Judge of the SupremeCourt. not being an official of any GovernmentDepartment. whose decision shall be final and conclusive: or (
- b)in any other case, apply to a competent Court for a declaration as to the amount of duty if any. properly payable on the goods). In my view the procedure regarding arbitration, envisaged by section 16l(l)(
- a)of Law 82/67, can.only be resorted to when there is a dispute as to the actual value of imported goods and not where the Directorof the Departmentof Customsand Excise refuses to accept as correct a lower value of thegoods concerned than that which is shown on the invoice in relation to which their import into Cyprus has taken place, as is the situation in the present case. Consequently, I find that section I61(l)(
- a)is inapplicable to the dispute which has arisen on the present occasion, when. in effect, the Director is being asked, by the applicants, to value goods, imported by them,a»a price lessthan that which is shown on the relevant invoice; and the adoption by him of such a course involves the exercise of discretionary powers on his part. 1am of the view that the decision of the Director in a matter of this nature could conceivably be challenged only under paragraph (
- b)of section 161
(1)of Law 82/67 which has to be read in conjunction with Article 146 of theConstitution. In the light of the foregoing this application is dismissed: but, in view of the novelty of the legal issue which has arisen in it, I will not make any order as to its costs. Application dismissed. as to costs. 759 No order