Law: Customs Act, 1969

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

ORDER MUHAMMAD JUNAID GHAFFAR JUSTICE:---.--- Through this reference application, the Applicant Department has impugned judgment dated 06.03.2017, passed by the Customs Appellate Tribunal, Karachi, in Customs Appeal No. K-1240/2016, proposing the following questions of law:- i. Whether in view of the fact that according to lab test report the goods were found to be synthetic Rubber SBR and match the description given in the Valuation Ruling No. 579/2013, whether the goods were liable to be assessed in terms of such Valuation Ruling? ii. Whether in view of the facts and circumstances of the case, the Appellate Tribunal was correct in holding that the applicant were failed to finalize the assessment within time as provided under Section 81(2) of the Customs Act, 1969? iii. Whether in view of categorical undertakings dated 23.07.2015 and 25.07.2015 furnished by the Respondent No.1 for provisional release of the warehoused goods under section 81 of the Customs Act, 1969 whereby the Respondent importer bound himself for payment of disputed amount to the sum of Rs.12,41,091/- in respect of each Ex-Bond Goods Declaration the Respondent No.1 is bound to pay such indemnified amount? iv. Whether keeping in view of the "Explanation" provided under Section 81 of the Customs Act, 1969, on completion of final determination under Sub Section 4 of the Section 81 of the Customs Act, 1969, whether the amount already paid or guaranteed shall be adjusted against the amount payable on the basis of final determination? v. Whether the Honorable Appellate Tribunal was correct in declaring the goods different from SBR (Synthetic Rubber High Styrene Butadiene) whereas the la test report confirms the description of the goods SBR? 2. Learned Counsel for the applicant has read out the impugned order and submits that it is the case of the department that the provisional assessment was finalized within the statutory period, whereas, even otherwise the respondent had given specific undertaking at the time of provisional assessment to abide by the final assessment order. She further submits that the Valuation Ruling was correctly applicable as the goods imported by the respondents are covered…

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