Law: Customs Act, 1969

Section: 81,81(2),196

(a) Customs Act (IV of 1969)--- ----S.81(2)---Extension of time sought through letter only signed by Collector---Validity---Nothing was written on such letter to show that Collector had approved extension sought thereby---Such extension was not in accordance with law. PSO v. Collector of Customs 2006 SCMR 425 and Flying Board; Paper Products v. Deputy Collector of Customs 2006 SCMR 1648 and Collector of Customs v. Auto Mobile Corporation 2005 PTD 2116 ref. Sus Motors (Pvt.) Ltd. v. Federation of Pakistan and others 2011 PTD 235 rel. (b) Customs Act (IV of 1969)- ----Ss.81 & 196---Reference---Jurisdiction of High Court---Scope--Question as to whether order of final assessment under S.81 of Customs Act, 1969 had been passed within period of limitation for being question of law and not of fact could be decided by High Court' despite decision of three lower forums. JUDGMENT MUHAMMAD ATHAR SAEED, J.---These Reference Applications filed against the order of the Tribunal dated 29-7-2010 in C.As. Nos.34/KB/10 to 42/KB/10, the following questions, said to be arising out of the order of the Tribunal, have been proposed for the opinion of this Court:- (a) Whether the transaction value of the goods declared by the importer under section 25(1) of the Act, can be ignored/rejected by the department without giving specific reasons? (b) Whether such rejection is in violation of Rule 109 of the Customs Rules, 2001? (c) Whether under Rule 109(1), if the appropriate officer had reason to doubt the truth or accuracy of the particulars or documents produced in support of the declaration, such officer is required to ask the importer to provide further explanation, including documents or other evidence? (d) Whether the Demand cum Show-Cause Notice dated 5-3-2007 was issued without giving an opportunity of hearing to the Appellant and the demand was finalized in blatant violation of Rule 109 of Customs Rules, 2001? (e) Whether the provisions of section 25 of the Act are not to be followed sequentially and without an exercise in writing on record under each subsection before finalizing the assessment of goods or before having a recourse to section 81 of the Act for assessment? (f)…

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