Law: Customs Act, 1969

Section: 80,81,81(2),81(4),83

Customs Act (IV of 1969)--- ----Ss.81, 80 83---Provisional determination of liability---Checking of goods declaration by the Customs---Clearance for home consumption---Scope---Appellant imported consignments of USB Flash Drive and MCC Card; goods were assessed in terms of S.80 of Customs Act, 1969 and released under PCT heading 8523.5120 whereunder customs duty @ 5% was chargeable---Amount of customs duty was not charged on the ground that the appellant would obtain an exemption notification from the Federal Board of Revenue and submit the same to the Department---Appellant had submitted undertakings along with post dated cheques to the effect that if he failed to submit the requisite exemption notification he would make the payment to the government---Appellant was thereafter asked to make payment of the deferred amount of duty and taxes but he refused to do so and the cheques submitted by appellant at the time of clearance of goods were dishonoured---Validity---Department had allowed clearance of goods in pursuance to Boards Letter No. C.No.6(1)/2007/CB, dated: 15-6-2009 addressed to the Department---Board had allowed provisional release with exemption cover in line with the policy of encouraging computer literacy by keeping computer gadgets at low taxation---Had the goods been assessed to duty/taxes under S.80 of Customs Act, 1969, release of the same would have been allowed under S.83 of Customs Act, 1969 after payment of such assessment---Assessment ought to have been finalized under S.81(2) of Customs Act, 1969---Alternative course would have been finalization through default under S.81(4), Customs Act, 1969---Had the department taken action within the stipulated period of 6 months under S.81(2), Customs Act, 1969, the matter would have attained finality---Provisional assessment was not finalized, hence, under subsection (4) of S.81, of the Customs Act, 1969 the assessment made provisionally was deemed final---Lapse of over three years when normal period of finalization under S.81(4) stood finalized being deemed finalization---Demand raised by the Department was unlawful---Appellate Tribunal allowed the appeals. JUDGMENT SYED SARDAR HUSSAIN SHAH, CHAIRMAN…

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