Law: Customs Act, 1969

Section: 25(1)(5)(6),25A,25-D,80,81,81(1)(5),193A

Law: General Clauses Act, 1897

Section: 24A

Law: Customs Rules, 2001

Section: R.439,439(a),440

(a) Customs Act (IV of 1969)- -S. 81-Customs Rules, 2001, Rr. 439 & 440-Provisional determination of liability-Provisional clearance-Finalization of provisional assessment-Scope-Appellant had assailed order of Director, Directorate General of Valuation, whereby he re-determined the value of imported goods-Appellant during pendency of appeal filed application for release of imported consignment-Appellate Tribunal directed release of consignment upon payment of duty and taxes in accordance with the declared value upon deposit of pay order for the differential between the declared and assessed value-Appellate Tribunal, later on, allowed the appeal-Deputy Collector of Customs passed assessment order through which he finalized the assessment while construing the case as one of provisional release and assessed the goods of appellant to higher rate by using identical goods method- Validity-Consignment of appellant was released on the order of Appellate Tribunal by Deputy Collector of customs and not in exercise of powers vested upon him under the provisions of S. 81(1) of Customs Act 1969-Appellate Tribunal had not directed Deputy Collector of Customs to determine value of goods-Powers under provisions of S. 81, Customs Act, 1969 and R. 439(a), Customs Rules, 2001 could be exercised by Deputy Collector of customs when the value declared by importer seemed to be incorrect-Appellate Tribunal set aside the orders passed by Customs authorities and allowed the appeal. (b) Customs Act (IV of 1969)- -S. 81-Provisional determination of liability-Scope-Period for determination of value started from the date of determination of provisional assessment-Final assessment order had to be made by the officer of Customs or Directorate General of Valuation within a period of 6 months without any exception, however, if final assessment could not be made within 6 months, Collector or Director could extend the period further but not more than 90 days, subject to availability of "exceptional circumstances" and recording of those after serving a notice to the importer. Khalid Mahmood v. Collector of Customs, Custom House, Lahore 2009 SCMR 1881 and The Collector of Customs, PMBQ, Karachi v.…

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