Law: Customs Act, 1969

Section: 79

(a) Customs Act (IV of 1969)--Ss. 79 & 81(1)---Release of imported goods provisionally after obtaining postdated cheques from importer in respect of difference of duty and taxes between declared value and provisionally determined customs duty in absence of any cogent documentary evidence in support of enhancement of declared value---Validity---Power given to Customs Officer under S.81(1) of Customs Act, 1964 was not an arbitrary, whimsical or mechanical one, but same had to be exercised with due diligence and application of mind and his order of provisional assessment must be reasoned---Provisional assessment made in such manner for being beyond competence of authority was set aside in circumstances---Principles. Messrs Dewan Farooque Motors Ltd., Karachi v. Customs, Excise and Sales Tax Appellate Tribunal, Karachi 2006 PTD 1276 and Collector of Customs (Appraisement), Karachi v. Messrs Auto Mobile Corporation of Pakistan, Karachi 2005 PTD 2116 rel. (b) Customs Act (IV of 1969)--- ----S.194-C, Second proviso---Appeal---Jurisdiction of Member (Technical) of Tribunal while sitting singly---Scope---Such Member could decide appeal only on basis of facts, but could not decide any question of law involved therein. Collector of Customs, Model Collectorate of PACCS, Karachi v. Muzammil Ahmed 2009 PTD 266; Port Muhammad Bin Qasim, Karachi v. Messrs Mia Corporation (Pvt.) Ltd., Islamabad 2009 PTD 1127; Collector of Customs, Model Customs Collectorate of Appraisement, Karachi v. Messrs Superior Steel Karachi 2009 PTD 1239 and Collector of Customs v. Noman Chughtai 2007 PTD 153 rel. Ghandara Nissan Diesel Limited v. Collector of Customs 2007PTD 117 and Collector of Customs v. Kaghan Ghee Mills (Pvt.) Ltd. 2006 PTD 541 ref. (c) Customs Act (IV of 1969)--- ----S.196---Reference application involving question of fact or question not arising from order of Tribunal---Validity---High Court in exercise of its advisory jurisdiction could not decide any of such questions. ORDER IRFAN SAADAT KHAN, J:---These two Special Customs Reference Applications ("R.As.") have been filed by the Collector of Customs, Model Customs Collectorate of Appraisement, Karachi, against the…

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