Law: Customs Act, 1969

Section: 25(4),81,81(1),81(2),81(3),81(4)

Law: Constitution of Pakistan, 1973

Section: 199

Law: Customs Rules, 2001

Section: 109

Customs Act (IV of 1969)--Ss. 25(4) & 81---Customs Rules, 2001, R.109---Constitution of Pakistan (1973), Art.199---Constitutional petition---Provisional assessment of duty---Petitioner's/importer's goods were released under provisional assessment of customs duty, whereby in addition to payment of liability based on the declared value of the imported goods, authorities, under section 81 of the Customs Act, 1969 obtained postdated cheque and indemnity bond from petitioner for the difference in liability on account of higher value of the imported goods claimed by the .authorities---Pursuant to the provisions of S.81(4) of the Customs Act, 1969 the provisional assessment was declared to become final after lapse of one year in absence of a recorded finding and that event had happened in present case---Section 25(4) of Customs Act, 1969 had cast a duty on the taxing officer to demand proof or documents From the importer in respect of which corroboration or clarification was required---Such duty was re-inforced by the provisions of Rule 109 of the Customs Rules, 2001---No such demand was raised by, the authorities, nor any material was confronted to petitioner to substantiate the higher value claimed---Petitioner/importer could not be penalized for default committed by the authorities---Under S.81(4) of Customs Act, 1969, version of price given by petitioner/importer stood accepted and finalized upon. the failure of the authorities to establish on record through 'a speaking order, the higher price claimed by them at the time of provisional assessment---Petitioner/importer ought not be saddled with an attributed value to sustain liability, if that were done., it would put a premium on imaginary claims, mechanical assessments and time wasting measures to exhaust the statutory period. Messrs Farooq Woollen Mills v. Collector of Customs, Customs Dryport Sambrial and 2 others ' 2004 PTD .795; Messrs Trade International through Proprietor Habib ur Rehman v. Deputy Collector of Customs (Bank Guarantee Section) and 3 others 2005 PTD 1968; Collector of Customs (Appraisement), Karachi v. Messrs Auto Mobile Corporation of Pakistan, Karachi 2005 PTD 2116 and Messrs Dewan…

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