Law: Customs Act, 1969

Section: 81

(a) Customs Act (IV of 1969)--- ----S.81---Provisional determination of liability---Limitation---Scope---Where provisional assessment was not finalized within a period of six months by the department on the ground that since the matter was referred to the Valuation Department and once the advice was received the provisional assessment was finalized---High Court observed that this was an internal matter between the concerned Collectorate and the Valuation Department and in any case it could not be made basis to enlarge the statutory period of limitation of six months as provided in the S. 81 of Customs Act, 1969. SUS Motors (Pvt.) Ltd. v. Federation of Pakistan 2011 PTD 235; Salman Tin Merchant, Karachi v. Collector of Customs, Karachi 2014 PTD 438; Messrs Wall Master v. The Collector of Customs Appraisement, Karachi 2005 PTD 2573; Messrs Hassan Trading Company v. Central Board of Revenue, Government of Pakistan, Islamabad and others 2006 PTD 1276 and Messrs Dewan Farooque Motors Ltd., Karachi v. Customs, Excise and Sales Tax Appellate Tribunal, Karachi and others 2011 PTD 235 ref. (b) Customs Act (IV of 1969)--- ----S.81---Provisional determination of liability---Limitation---Scope---If a provisional assessment is not finalized within the period provided in S. 81 of Customs Act, 1969, such provisional assessment attains finality. (c) Customs Act (IV of 1969)--- ----S.196---Reference to High Court---Factual controversy---Scope---High Court cannot disturb factual findings while exercising reference jurisdiction. JUDGMENT 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 Appeals Nos.189 to 196 of 2013 and 87 to 106 of 2013, proposing following question of law, which according to the applicant rise 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 misdeclared 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…

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