Law: Customs Act, 1969

Section: 25, 81, 81(2), 81(4)

Law: Constitution of Pakistan, 1973

Section: 199

Customs Act (IV of 1969)--Ss. 25 & 81---Constitution of Pakistan, Art.199---Constitutional petition---Demand notice---Taxpayer contended that demand notice was issued under S.138 ---Petitioner imported goods and classified the same for the purpose of import under PCT Heading 3009,5000 and paid applicable duty at the rate of Rs.10% ad valorem---Department by issuing Customs General Order, demanded payment of customs duty at the enhanced rate of Rs.25%, which was applicable rate for items under PCT heading 3208.5000--- Contention of counsel for the importer was that provisional assessment was made in the year 1990 and according to the provisions of S.81(2) of the Customs Act, 1969, taxes and charges correctly payable on those goods were to be determined within one year of the date of provisional determination; and that department had failed to comply with the said provision of law; and that according to S. 81(4) of the Act, the provisional assessment had become final assessment---Validity---Department having failed to comply with the provisions of S. 81(2) of the Customs Act, 1969, S.81(4) of the said Act had become applicable; and the provisional determination made in the year 1999, was ,to be considered as the final determination---Department was directed to release the relevant bank guarantee to the petitioner within one month, in circumstances.ORDER MUHAMMAD FARRUKH IRFAN KHAN, J.--- Facts giving rise to filing of this Constitutional Petition in brief are that the petitioner is an importer of polyurethane varnish. The said item was classified by the petitioner for the purpose of its imports under PCT Heading 21 3009.5000. As a consequence the petitioner was paying the applicable duty at the rate of Rs.10% ad valorem. On 5-5-1999 C.B.R. issued Customs General Order No.12 of 1999 and started demanding payment of customs duty at the enhanced rate of Rs.25 %, which was the applicable rate for items under PCT heading 3208.5000. Being aggrieved with the classification set out in C.G.O. No.12 of 1999 the petitioner filed Writ Petition No. 10714 of 1999 and Writ Petition No.5930 of 2000 to challenge the classification made by CBR as per C.G.O. No.12 of 1999. During…

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