Law: Customs Act, 1969

Section: 194A

THIS JUDGMENT DELIVERED BY: TASSADUQ HUSSAIN JILANI, JUSTICE:---------- This appeal is directed against the order, dated 15-5-2002 passed by the Customs Central Excise and Sales Tax Appellate Tribunal, Islamabad in terms of which respondent/appellant's appeal was allowed and it was directed that the order regarding the "classification done by the respondent on the bill of entry" is set aside. The custom duty and other taxes paid under protest by the appellants, if any, be refunded to them. 2. Facts in brief are that the respondent imported goods subject matter of this appeal i.e. Ventilation system for poultry farms which the respondent department classified under the heading 8419-8990 and charged the custom duty at the rate of 25%. The respondent importer made the payment of the requisite duty and got cleared the goods. However, in May, 2000 he moved the Assistant Collector Customs, Sambrial and requested that since the goods imported were exempted from total sales tax and the customs duty was leviable only to the extent of 10%, he wanted to challenge the assessment order and he be furnished the order-in-original. The Assistant Collector Customs dismissed his application on the ground, "that there is no question of jurisdiction, is involved and since the goods have also been released, and removed from the customs Court on assessed value on payment of duties and taxes, therefore, the request for issuance of O-IN-O cannot be undertaken and is, therefore, regretted". This order was challenged by the respondent in appeal on which the impugned order has been passed. 3. Learned counsel for the appellant in support of this appeal submitted as under: (i) That in terms of section 194-A of the Customs Act, 1969 the order passed by the Assessing Authority can be challenged by way of appeal to be filed within 60 days. Neither appeal was filed within the time limit nor there was an order-in-original to warrant such an exercise. (ii) That the assessment order was a consensual order and the appeal was not competent on that score. (iii) Referring to the bill of entry at page 8 of the appeal, he submitted that the rate of custom duty had been specified by the respondent…

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