Law: Customs Act, 1969

Section: 81,81(2),81(4)

Law: Law Reforms Ordinance, 1972

Section: 3

Customs Act (IV of 1969)--- ----S. 81---Law Reforms Ordinance (XII of 1972), S.3---Intra Court Appeal---Import of goods---Provisional determination of liability---Scope---Appellant (Customs Collector) impugned order of High Court whereby Constitutional petition filed by respondent-assessee was allowed, and demand notices for final assessment of goods imported by the respondent-assessee were set aside---Goods imported were provisionally assessed at a lower rate, thereafter, after about two years nine months, final assessment for the same was made at an enhanced rate and demand notices were issued to the respondent-assessee---Contention of the assessee was that final assessment was made after about two years and under S. 81(2) of the Customs Act, 1969, the maximum time period to finalize assessment was one year---Validity---Under S. 81(2) of the Customs Act, 1969 final assessment of customs duty and other taxes payable on import of goods was to be made within one year of provisional assessment of clearance of goods and in exceptional circumstances, a grace period of ninety days was provided which could be consumed for finalization of the matter in one year and ninety days---Inordinate delay of more than two years and nine months, in the present case, remained unexplained and no exceptional circumstance justifying the same was put forth by the department---Contention that the delay was a result of time consumed in obtaining final results of analysis/tests was without force and the assessment was made at a specific rate and had thus become final in view of S. 81(4) of the Customs Act, 1969---Intra-court appeal was dismissed, in circumstances. 2005 PTD 2116 ref. 2011 PTD 1185 and 2004 PTD 795 rel. THIS ORDER PASSED BY: RAUF AHMAD SHAIKH, JUSTICE:---.--- The appellant has assailed the vires of order dated 5-5-2011 passed by the learned Single Judge in Chamber whereby Writ Petition No.11062 of 2010 filed by respondent No.1 against the appellant and pro forma respondents was accepted. 2. The facts in brief as emerge on perusal of the record are that the appellant imported two consignments of low grade soap noodles as per goods declaration GD-1 form on 9-7-2007 and…

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