Law: Customs Act, 1969

Section: 81

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 9

(a) Customs Act (IV of 1969)--- ----S. 81---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2001), S.9---Provisional and final assessment of duty---Object---Procedure---Federal Tax Ombudsman recommended to the Federal Government to amend S.81(1) of the Customs Act, 1969 by adding words "at the, declared value "after the words "such goods be assessed provisionally" as existing in the provision. (b) Customs Act (IV of 1969)--S.81---Establishment of Office of Federal Tax Ombudsman Ordinance, (XXXV of 2001), S.9---Provisional assessment of duty---Customs Authorities assessed the value of imported goods provisionally on the proposed value and not on the declared value---Claim of refund---No final assessment was made within the time limit specified under S.81(2) of the Customs Act, 1969 i.e. 180 days in spite of the continuous pursuit of the case for final assessment before as well as after the expiry of said time limit---After expiry of time limit, the complainant/importer claimed that declared value automatically became final and the additional amount was liable to be refunded---On complaint to Federal Tax Ombudsman in 200.1, the Department rejected the claim of refund by stating that mandatory period under S.81(2) for final assessment had expired and the provisional assessment attained finality in terms of S.81(4) of the Customs Act, 1969---Validity---impugned order was patently illegal and on failure to make final assessment within 180 days from the date of provisional assessment it could not be treated as final---Concerned officer should have passed a speaking order while making a final assessment even if it fell under S.81(4) of the Customs Act, 1969---In view of the illegality of the orders passed by the Assistant Collector, the Federal Tax Ombudsman recommended that Central Board of Revenue should direct the Collector of Customs to set aside the said orders under 5.195 of the Customs Act and finalized the assessment within six weeks after taking into consideration the advice of the Valuation Department and providing to the Complainants the opportunity of hearing. (c) Customs Act (IV of 1969)--- ----S.81---Provisional assessment---Its…

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