Law: Customs Act, 1969

Section: 81,81(2),81(4)

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3),9(2)

Customs Act (IV of 1969)--- ----S.81(2), Explanation---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Finance Act (VII or 2005), Preamble---Provisional assessment of duty---Non-release of post-dated cheque being the security for provisional assessment on import of Pre-Engineered Steel Building on the ground that after the stipulated period the provisional assessment attained finality and no amount was payable as the provisional assessment included the amount of duty and taxes paid or secured as stated in explanation under S.81 of the Customs Act, 1969---Where the provisional assessment was not finalized within the prescribed period it would become final inclusive of the security---Validity---Entire reliance on the "explanation" under S.81 of the Customs Act, 1969 betrays complete disregard of the elaborate system of provisional determination of tax liability which had developed over a long period of time and a progressive formulation of the procedure had been enacted under the four subsections of S.81 of the Customs Act, 1969---Law makers and the government never intended to put a premium on the delay, inaction, indecisiveness, lack of investigation, lack of any new valuation evidence, and failure of the Collectorate and the Valuation Department to determine with substantive reasons and justification the final assessment within considerably long period of nine months, to reward the customs officers for their inefficiency, neglect and lack or will or ability to decide pending valuation/assessment cases on substantive grounds and arbitrarily deprive the importer of the security deposited in the belief that a fair decision would be taken---If the Customs Authorities wanted to include the amount of security within the ambit of duty and taxes they could have done so only with adequate evidence and passed speaking order observing the due process---Allegation of maladministration having been established, Federal Tax Ombudsman recommended that Central Board of Revenue could direct the Collector of Customs to finalize the assessment on the basis of, declaration and return the post-dated cheque to the complainants within fifteen days…

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