| Citation(s) |
|---|
| 2022 SLG 172 2022 SLD 172 2022 PTD 363 (2022) 125 TAX 298 |
Sindh High Court
Constitutional Petition No.D-6544 of 2020 and Special Customs Reference Application No.693 of 2019, decided on 05-11-2021
MUHAMMAD SHAFI SIDDIQUI, JUSTICE, MAHMOOD A. KHAN, JUSTICE
Adnan Ahmed Zafar along with Aga Zafar Ahmed for Petitioner (in C.P. No.D-6544 of 2020 and for
Respondent in S.C.R.A. No.693 of 2019). Khalid Rajpar for Applicant (in S.C.R.A. No.693 of 2019). Rana Sakhawat holds brief for Shahab Imam for
Respondents (i
Constitutional Petition No.D-6544 of 2020 and Special Customs Reference Application No.693 of 2019, decided on 05-11-2021
MUHAMMAD SHAFI SIDDIQUI, JUSTICE, MAHMOOD A. KHAN, JUSTICE
Adnan Ahmed Zafar along with Aga Zafar Ahmed for Petitioner (in C.P. No.D-6544 of 2020 and for
Respondent in S.C.R.A. No.693 of 2019). Khalid Rajpar for Applicant (in S.C.R.A. No.693 of 2019). Rana Sakhawat holds brief for Shahab Imam for
Respondents (i
M/S DRIVELINE MOTORS LTD. THROUGH AUTHORIZED OFFICER
VS
FEDERATION OF PAKISTAN THROUGH SECRETARY/CHAIRMAN FEDERAL BOARD OF REVENUE AND 2 OTHERS
Law: Customs Act, 1969
Section: 138,196
Law: Customs Rules, 2001
Section: 88,89
(a) Customs Act (IV of 1969)--Ss. 80, 81(5), 193-A (3), 194-A 198-Customs Rules, 2001, Rr. 433, 435, 438 440-Appeal-Remand of case-Appellate Authority-Jurisdiction-Goods imported were selected for examination and declared value was confirmed-Subsequently Assessing Officer on the basis of different Valuation Ruling levied duty and taxes under S.80 of Customs Act, 1969 and R.438 of Customs Rules, 2001-Appellate Authority remanded the matter to Assessing Officer for decision afresh-Validity-Appellate Authority was not empowered to pass remand order against which appeal before him was filed-By passing remand order Appellate Authority acted without lawful authority / jurisdiction- Assessment order under S.81(2) of Customs Act, 1969, was to be passed prior to expiry of stipulated period of 6 months given therein i.e. on or before 23-3-2018 from date of provisional assessment i.e. 25-9-2017-Assessment Order was passed by Assessing Officer on 27-6-2018, thus the same was barred by 96 days and was without power / jurisdiction-Such order was not enforceable under law and declared value of importer stood final under S.81(4) of Customs Act, 1969-Customs Appellate Tribunal set aside order passed by Assessing Officer as well as Appellate Authority- Appeal was allowed, in circumstances. Sadia Jabbar v. Federation of Pakistan and others 2018 PTD 1746; Danish Jehangir v. Federation of Pakistan through Secretary/Chairman and 2 others 2016 PTD 702; Muhammad Hussain and another v. Muhammad Shafi and another 2004 SC MR 1947; Munawar Hussain and 2 others v. Sultan Ahmed 2005 SCMR 1388; DGII and others v. Al-Faiz Industries (Pvt.) Ltd. and others 2006 SCMR 137; CBR v. Chanda Motors 1993 SCMR 39 and Ghulam Nabi v. Federation of Pakistan 2013 PTD 581 rel. Messrs AFU International v. The Director General Valuation and another 2016 PTD (Trib.) 1305; Trade International v. Deputy Collector of Customs 2005 PTD 1968; S. Fazal Ellahi Sons v. Deputy Collector of Customs and others 2007 PTD 2119; Clover Pakistan Ltd. v. Federation of Pakistan and others 2008 PTD 1587; Collector of Customs, MCC of Appraisement v. Pak Arab Refinery 2010 PTD 900; Sus Motors (Pvt.) Ltd. v. Federation of Pakistan…
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