Law: Customs Act, 1969

Section: 15,16,14A(2),25A,25(5),25(6),79(1),80,83 (B),181

Law: Customs Rules, 2001

Section: 107(a),117,118

Customs Act (IV of 1969)--Ss.80 25A-Checking of goods declaration by the Customs- Power to determine the customs value-Scope-Appellant was aggrieved of issuance of “Assessment Alert” by the Assistant Collector of Customs whereby assessing officers were directed not to assess certain goods below the value mentioned therein-Validity-Assistant Collector of Customs was not empowered to determine the value of goods/class of goods-Assistant Collector of Customs by issuing/circulating the assessment alert, said to be issued with the approval of Collector of Customs, had committed a grave illegality as he was least empowered to either determine value of any imported goods and circulate the same in the shape of either assessment alert of guideline in substitution of valuation ruling-Assistant Collector of Customs had encroached upon the sovereign powers /jurisdiction of Director, Directorate General of Valuation in circumstances-Assessment alert was set aside and the re-assessment orders passed against appellant on the basis the alert were also set aside. JUDGMENT JAHANZAIB WAHLAH, MEMBER JUDICIAL-III:---.--- Through this order, I intend to dispose off Appeal No.711/2019 directed against Order-in-Appeal No. 1882/2019 dated 03.05.2019 passed by Collector of Customs (Appeals), disposing the appeal as not maintainable against the passed re-assessment order dated 07.12.2018 by Deputy Collector, Group-I, MCC of Appraisement, East, Karachi in GD No. KAPE-HC- 30232-2008/2018. 2. Briefly facts of the case are appellant, during the course of his business activities imported a consignment of 18902 kgs. of Kinder Joy Choco Roco from UAE @ US$. 0.80/kg. Upon receipt of shipping documents appellant transmitted Goods Declaration (GD) under the provision of Section 79(1) of the Customs Act, 1969 (Act) and Rule 433 of the Sub-Chapter III of Chapter XXI of the Customs Rules, 2001 (Rules) with the MCC of Appraisement-East under the regime of Custom Computerized System (CCS), which transmitted view message for payment of upfront duty and taxes of Rs. 1,537,177/- which were paid on 20.08.2018, consequent to which GD was numbered as KAPE-HC-30232-2008/2018, upon appearance of GD the…

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