Law: Customs Act, 1969

Section: 31

(a) Customs Act (IV Of 1969)--S. 31-A---Constitution of Pakistan (1973), Art.199---Assessment---Natural justice, principles of---Departmental Authority, before framing the final assessment of duty, issued no notice to the assessee, nor copy of the report on basis of which assessment was made was furnished to him to afford him an opportunity to rebut the evidence which was used against him ---Assesses being entitled to an opportunity to rebut the fresh evidence procured by the Departmental Authority, denial of such opportunity amounted to breach of principles of natural justice. (b) Customs Act (IV of 1969)---S. 81---Mode of provisional assessment of duty stated. Provisional assessment is made when it is not possible to assess the duty immediately because further inquiry has to be made in the light of chemical test or other tests or all particulars, documents or further information in respect of the goods have not been furnished. The final assessment for determining the amount of duty actually payable is to be made as soon as may be. The Authority is, therefore, cast with a duty to finalise assessment as soon as possible in the circumstances of the case. Such determination depends on availability of test, information or documents therefore final assessment should be completed within a reasonable time keeping in view the nature of tests or documents or information required for such determination. The Legislature has not fixed any time and has left it to be determined by the assessing authority with a rider that it should be as soon as possible. Therefore, the Authority cannot take unreasonably long time which cannot be justified by the nature of inquiry required to be made. The essence of the matter is that the assessing authority should act with despatch without any delay and complete the assessment within a reasonable time. (c) Administration of justice-- ---Law favours finality and decision without delay---Where an Authority charged to decide a case, unreasonably failed to decide within a reasonable time for which there was no obvious valid explanation, the order thus made was tainted with illegality. (d) Customs Act (IV of 1969)-- ---S. 32---Constitution of…

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