Law: Customs Act, 1969

Section: 25A,25D,81,81(2)

CUSTOMS ACT, 1969 (IV OF 1969) Section: 81 81(2) - Provisional determination of liability - Finalization of provisional assessment - Whether within time as provided u/s 81(2) of Act? Reference to High Court - FACTS All these Special Customs Reference Applications have been filed by the applicant/department impugning the order dated 22.09.2014. passed by the Customs Appellate Tribunal, Karachi in Appeal Nos. 189 to 196 of 2013 and 87 to 106 of 2013, proposing following questions of law. which according to the applicant arise out of the order of Tribunal 1) Whether the learned Appellate Tribunal has not erred in law not to consider that the respondent had grossly mis-declared the value of the imported goods as US$ 0.723/kg which was determined at US$ 1.52/kg in the light of Valuation Ruling No. 420/2012 dated 28-01-2012? 2) Whether the learned Appellate Tribunal has not erred in law not to consider that the respondent vide their representation dated 29-02-2012 before Chairman FBR had stated that they disagree with the rejection of review reference No. 261/2012 dated 23-02- 2012 under section 25D of the Act. therefore, would file appeal before learned Appellate Tribunal. However, instead of filing the appeal before the learned Appellate Tribunal the respondent filed appeal before learned Collector (Appeals) which is against the provisions of section 25D of the Act. Moreover, in the garb of such mis-representation availed the benefit of section 81 of the Act? 3) Whether the learned Appellate Tribunal has not erred in law not to consider that the Valuation Ruling bearing No. 420/2012 dated 28-01-2012 was issued by the competent authority under section 25A of the Act. and had the legal force regarding its application all over the Customs Sections so that uniform and transparent assessment be made. 4) Whether the learned Appellate Tribunal has erred in law, not to consider the order passed by the Honourable Supreme Court of Pakistans in the case of Collector of Sales Tax Central Excise, Lahore v/s Zamindara Paper Board Mills, etc. (PTCL 2007 CL 260) Supreme Courts order dated 10- 11-2003. in the case of Sadruddin Alladin v/s Collector of Customs in Civil Petition No.…

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