Law: Customs Act, 1969

Section: 79,81

Law: Constitution of Pakistan, 1973

Section: 199

Customs Act (IV of 1969)----Ss.79 81--Constitution of Pakistan, Art. 199--Constitutional petition--Goods declaration--Provisional assessment--Determination--Bank Guarantee for differential amount--Scope-- Bank guarantee, deposit of--Petitioner company was importer who claimed that goods imported were released after provisional assessment--Authorities contended that goods were released after final assessment--Validity--If it was final determination or final assessment, there was no occasion of releasing of consignment on securing differential amount through Bank guarantee--Authorities did not ask for entire amount as was determined finally--Requirements of S.81 of Customs Act, 1969, were not complied with by authorities-- High Court set aside notice issued by authorities to importer for re-validation of Bank guarantee as the same was of no effect-- Constitutional petition was allowed accordingly. ORDER: MUHAMMAD SHAFI SIDDIQUI, JUSTICE:---.--- This matter was heard at length on 23.9.2021 and order was to be announced during course of the day, however, in view of the fact that a number of cases involving identical issues were disposed of on 04.05.2015 in the leading C.P. No. D-3816 of 2013, that concern with the classification dispute of the Alloy Steel and which were set at rest with the observation that if it contains more than 0.0008% boron as inherent part of steel, would qualify as Alloy Steel and which consequently could not attract payment of duties and taxes, this matter was re-heard today. The conclusion drawn, of course, was subject to test reports of the consignments of Hot Rolled Steel Sheets. The subject consignments in this case, however, were released on furnishing bank guarantees, subsequent to the disposal of above petition. The salient features of the order that disposes of the controversy are as under: 1. All the consignments of the Hot Rolled Steel Sheets in Coils the laboratory test report whereof reflect that it contain more than 0.0008% boron as inherent part of the steel would qualify as Alloy steel, which would not attract payment of any duties. The respondents after examining this aspect in the light of test reports would issue letters…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492