Law: Customs Act, 1969

Section: 2(a),80,80(2),80(3),83,130,131,179,180,1 93,193A,205

Law: Customs Rules, 2001

Section: 438,442,450,450(3)

(a) Administration of justice----When law requires an act to be done in a particular manner, it has to be done in that manner alone and not otherwise. Muhammad Hussain and another v. Muhammad Shafi and another 2004 SCMR 1947; Munawar Hussain and 2 others v. Sultan Ahmed 2005 SCMR 1388 and DGII and others v. Al-Faiz Industries (Pvt.) Ltd. and others 2006 SCMR 129 rel. (b) Customs Act (IV of 1969)----Ss. 2(a), 83, 130, 193, 193A 205--Customs Rules, 2001, Rr. 438, 442 450--SRO No. 371(I)/2002, dated 15-6-2002--Clearance of goods--Reassessment--Despite payment of all duties and taxes levied by authorities, goods in question were not released by Customs Authorities--Validity--No appeal was filed either by authorities despite mandated under law--Instead the .Assessing authorities assumed powers under S.I95 and reopened valid assessment / clearance order passed under the provisions of Ss. 80 83 of Customs Act, 1969, and Rr. 438 442 of Customs Rules, 2001-- Assessing authorities were not empowered to reopen valid assessment order passed by authority defined in S.2(a) of Customs Act, 1969, in exercise of powers vested upon him through SRO No. 371(I)/2002, dated 15-6-2002--Assessing' authorities acted without power / jurisdiction and their action was without any lawful authority and as such ab initio, null and void-- Reassessment was permitted prior to passing of order of clearance / shipment under Ss.83 130 of Customs Act, 1969, and Rr. 442 450 of Customs Rules, 2001, upon filing of review by importer / exporter under Rr. 441 450(3) of Customs Rules, 2001 against assessment orders of Appraiser / Principal Appraiser before Principal Appraiser and subsequently before Assistant / Deputy Collector of the Group as the case may be-- Post clearance reassessment made by Assessing authorities was tantamount to amendment under S.205 of Customs Act, 1969, out of charge of the goods-- Such reassessment was nullity to the provision of Ss.29, 80(2) (3) of Customs Act, 1969, besides without any power or jurisdiction under Ss.80 131 of Customs Act, 1969 and Rr. 438 450 of Customs Rules, 2001 and SRO No.371(I)/2002, dated 15-6-2002--Customs Appellate Tribunal set aside reassessment…

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