Law: Customs Act, 1969

Section: 81

(a) Customs Act (IV of 1969)---Ss. 81(3), 80, 79, 25D, 193 & 21---Customs Rules, 2001, Rr. 440 & 441---Customs General Order (12 of 2002), Chap. 66---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)--Provisional assessment of duty---Outstanding dues---Blocking of electronic filing of Goods Declarations at ports without any notice or order by the appropriate officers---Validity---Filing of customs documents was blocked in January 2008 whereas the order-in-original was passed on 10-5-2008 which showed that blockage of documents had been imposed before creation of demand of dues---Customs Group/Bank Guarantee Section did not issue any notice to the importer for recovery of outstanding dues intimating that if the dues were not paid within a specified period the processing of their documents/clearances of goods would be blocked---Standard operating procedure (SOP) should serve as an early warning system for the concerned customs officials to ascertain the latest position of the relevant case and recovery of dues and notify the defaulter to pay the dues immediately---Standard operating procedure shamed be modified in the complete system so that the blockage did not take place prior to the completion of assessment and without issuing notice of the outstanding dues---Federal Tax Ombudsman recommended Federal Board of Revenue to issue appropriate instructions to the Collector of Customs to decide the cases of provisional assessment on the lines proposed in paragraph 24; to revise the blocking procedure; to direct the Director General of Customs Valuation to review the valuation of goods under S.25A of the Customs Act, 1969 after affording the complainants the opportunity to represent their case, contest the evidence relied upon by the Valuation Department, and after hearing their arguments, decide the valuation within thirty days and to direct both the Collector of Customs to de-block the filing of customs documents by the importer till the decision by the Director General. (b) Customs Act (IV of 1969)--- ----S.81---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Provisional assessment of…

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