Law: Customs Act, 1969

Section: 32,79,80,80(3),83,180,193,195

Law: Constitution of Pakistan, 1973

Section: 199

(a) Constitution of Pakistan-- --Art. 199--Customs Act (IV of 1969), Ss.80 ,  83--Constitutional petition--Checking of goods declaration by the customs--Clearance for home consumption--Scope--Petitioner, through constitutional petition, impugns a demand created in respect of four goods declarations which was generated in the computer inbox of the petitioner after clearance of goods--Validity--Averment of the petitioner to the effect that a direct demand created through some re-assessment was not disputed in the comments--Neither any hearing notice was issued nor any other opportunity was provided to the petitioner, even no reasoned order was ever passed--Notwithstanding at powers in terms of S.80(3) could only be exercised during checking of goods declaration and not thereafter-- Insofar as the purported re-assessment order was concerned, it could not have been done in the manner it had been done--No jurisdiction or authority was vested in the officer to re-assess the goods declaration in terms of S.80(3) of the Customs Act, 1969, after goods were out of charge and cleared by the Customs--Constitutional petition was allowed. (b) Customs Act (IV of 1969)---S.80--Checking of goods declaration by the customs--Scope-- Subsection (1) of S. 80 of the Customs Act, 1969, reflects that on receipt of a goods declaration, an officer of Customs shall satisfy himself regarding the correctness of the particulars of imports, including declaration, assessment, and in case of the Customs Computerized System, payment of duty, taxes and other charges thereon. (c) Customs Act (IV of 1969)----S. 80--Checking of goods declaration by the customs--Scope--Sub-section (3) of S. 80 of the Customs Act, 1969, provides that if during checking of goods declaration, it is found that any statement in such declaration or documents or information furnished is incorrect in respect of any matter relating to the assessment, the goods shall, without prejudice to any other action which may be taken under the Customs Act, 1969, be re-assessed to duty and taxes--It has been further provided that in case of Computerized system, if any re-assessment is being made a proper notice and opportunity of…

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