Law: Customs Act, 1969

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

(a) Customs Act (IV of 1969)---S.81  Provisional determination of liability  Delay in making final determination  Effect  Petitioner imported two consignments and filed goods declaration ---- Declaration was objected by the department and consequently under S. 81 of Customs Act, 1969, the goods were provisionally released after securing the differential amount of duties and taxes  Petitioner, after lapse of more than a year, filed constitutional petition for release of the security as the department had failed to make final determination within the time prescribed under subsection (2) of S.81 of Customs Act, 1969  Release was objected on the grounds that the subsection (4) of S.81 of Customs Act, 1969 provided that if final determination was not completed within the period prescribed under subsection (2) of S.81 then the provisional determination would be deemed to be final determination and that the explanation to the subsection (4) of S.81 Customs Act, 1969 had defined the provisional assessment as the amount of duties and taxes paid or secured by Bank Guarantee or pay orders  Validity  Word provisional assessment was neither used in subsection (1) of S.81 nor in subsection (2) of S.81 Customs Act, 1969  Subsection (1) of S.81 had secured differential amount on provisional determination and provisional assessment  If the interpretation of department was accepted then Customs would never bother to determine it finally and would enjoy benefit of not doing anything after provisional release  To claim the amount which was secured from the importer as differential amount, the final determination was inevitable  Since final determination was neither made within the prescribed time nor within any extended period of time, therefore, the High Court allowed the petition to the extent that the amount of security would be released. 2011 PTD 235 ref. (b) Customs Act (IV of 1969) ---- S.81  Provisional determination of liability  Scope  Spirit of S.81 Customs Act, 1969 provides that when it is not possible for the officer of the Customs to reach to the correctness of the assessment of the goods…

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