Law: Customs Act, 1969

Section: 25,79(1),81,81(1),81(2),81(4)

Customs Act (IV of 1969)----S. 81--Provisional determination of liability--Limitation--Scope-- Section 81 of Customs Act, 1969, stipulates that where it is not possible for an officer of the Customs to satisfy himself of correctness of assessment of the goods made by the importer, then an officer not below the rank of Assistant Collector of Customs may determine such goods for the duty, taxes and other charges provisionally and release them against the Bank guarantee to be furnished by the importer to meet a likely disparity at the time of final determination--In terms of S. 81(2), then, final determination, within 6 months of such provisional release of the goods, is required to be made--Said period, for the reasons of exceptional nature, can be extended for further 3 months by the Collector of Customs or the Director of Valuation-- Irrespective of whether such course has been followed or not, when final determination is not made within specified period, the framework under subsection (4) of the S. 81 irrepressibly rolls out requiring provisional determination to be deemed as final determination--Failure to finalize provisional determination of value of the goods within specified time shall translate into clearing of the goods on the value declared by the assessee, and, therefore the provisional assessment as final. 2007 PTD 1519; 2008 PTD 1950; 2010 PTD 343 and 2010 PTD 900 ref. ORDER: MUHAMMAD IQBAL KALHORO JUSTICE:---.--- Applicant, a private limited company, concerned with import of Sabutol and manufacture of Butyl Acetate, on different dates, imported consignments of Sabutol from UAE at declared value of US$1.00kg and filed goods declarations (GDs) u/s 79(1) of the Custom Act, 1969 (the Act), under a PCT heading 2905.1400 chargeable to customs duty @ 5% for clearance. The department/respondents did not accept the value nor PCT classification of the goods. Nonetheless, the consignments were released to applicant u/s 81(1) of the Act on the basis of provisional determination of duty, and the differential amount for final assessment was secured through postdated cheques. 2. Resultantly, the matter was referred to Directorate General of Customs Valuation for…

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