Law: Customs Act, 1969

Section: 25(4),81,81(2),81(4)

Law: Sales Tax Act, 1990

Section: 47(5)

Customs Act (IV of 1969)---S. 81---Provisional determination of liability---Delay in making final determination---Effect---Goods of the respondent were released provisionally on its application---Provisional assessments were required to be finalized within the timeframe given under S.81(2) i.e. six months---Final determination ought to have been made within prescribed time as the law required finalization within six months--- Final assessment was made on 15-05-2013---Reliance was placed by the department on note of Additional Director of Customs which forwarded a summary for the approval of extension---Allegedly the time was granted by 60 days---By the time the purported summary was granted, six months’ time had already lapsed---Fact of the matter was that the time for finalization had already lapsed, even if 60 days‘ time was counted from the date when time lapsed, it should not have gone beyond the prescribed time whereas final determination was made beyond time---No interference in the impugned was required---Reference applications were dismissed. Collector of Customs Lahore v. Fazal Ilahi Sons reported as 2015 SCMR 1488 rel. ORDER: These Special Customs Reference Applications are pending since 2016 and even notices have not been issued. The proposed question arising out of the impugned order could possibly be, whether Tribunal erred in not considering 15 days extension granted by the Collector upto 07.03.2013 and also further 60 days’ time extension for finalization of provisional release under section 81 of the Customs Act? and whether belated finalization under section 81 of the ibid Act would cover the subject of final assessment? Brief facts of the case are that the respondents imported a consignment of one unit Diesel Generating Set having declared capacity of 1102 KVA from Geneva and filed goods declaration for home consumption through authorized clearing agent. At the time of clearance under the relevant PCT heading, customs duty at the rate of Zero percent was sought. The documents submitted at the time of clearance scrutinized and it was found that the goods having capacity of 1100 KVA were classifiable under different headings attracting customs…

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