Law: Customs Act, 1969

Section: 79,80,81,179,193,194A

Customs Act (IV of 1969)--- ----Ss. 79, 80, 81, 179, 193 & 194-A---Assessment of duty---Appeal before Collector (Appeals), maintainability of---Importer, imported a consignment of Mineral Fibre Ceiling, and at the time of the assessment of the goods declaration, it was observed that declared value of goods was on lower side---Goods declaration was assessed provisionally under S.81 of the Customs Act, 1969, after securing the differential amount of duty and taxes in the shape of post dated cheques and the matter was referred to the Directorate of Customs for final determination of fair customs value---Directorate of Customs Valuation, determined the final customs---Importer being aggrieved by said final determination order passed under S.81 of Customs Act, 1969 filed appeal before the Collector (Appeals), who accepted the same and department being aggrieved from said order, had filed appeal before Customs Appellate Tribunal---Contention of counsel for the department was that the final determination order passed under S.81 of the Customs Act,1969 was not appealable under S.193 of the Customs Act, 1969 before Collector (Appeals)---Under provisions of S.193 of the Customs Act, 1969, the remedy of appeal before the Collector (Appeals) was available to any person, other than an officer of customs aggrieved by any decision or order passed under Ss.79, 80, 179 of Customs Act, 1969---Contention of the counsel for the department that decision made under S.81 of Customs Act, 1969 was not appealable before the Collector (Appeals), was without force---Appeal filed by the department was dismissed, in circumstances. JUDGMENT CH. IMRAN MASOOD, (MEMBER JUDICIAL-I).---This judgment will dispose of Appeal No.458 of 2011 filed by the appellant against order-in-Appeal No.5084 of 2011, dated 3-3-2011 passed by the Collector (Appeals) Karachi. 2. Brief facts of the case are that the respondent imported a consignment of Mineral Fibre Ceiling from China @ US $ 0.16/kg. At the time of assessing of the GD bearing No.KAPR-HC-96048 dated 10-6-2010 it was observed that the declared value was on lower side therefore, the GD was assessed provisionally on 30-6-2010 @ US $ 0.27/kg under…

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