Law:

Section:

(a) Customs Act (IV of 1969)--- ----Ss. 81 & 193 [as amended by Finance Act (III of 2003)]---Constitution of Pakistan (1973), Art. 199---Constitutional petition---Maintainability---Order of final assessment---Filial assessment was made before 1-7-2006, when remedy of appeal before Appellate Authority was not available to the petitioner---Constitutional petition was competent. (b) Customs Act (IV of 1969)--- ----S. 84(4)---Provisional assessment would attain finality, if final assessment was not made within period of limitation. ORDER SYED HAMID ALI SHAH, J.---The facts giving rise to the present constitutional petition are that the petitioner imported U.P.S. and other computer parts through bill of entry, dated. 29-9-2004. The petitioner on arrival of the consignment tiled Goods Declaration bearing H.C. 4829, dated 29-9-2004 and in response to the declaration the goods were examined and found in accordance with the declaration. The respondent declined to accept the transactional value of the goods in terms of section 25(1) of the Customs. Act, 1969 (hereinafter to be referred as "Act, 1969") and enhanced the same to US $43040.00. The petitioner disputed the enhancement, which resulted into provisional assessment of the consigmnent under section 81 of the Act, 1969. The respondent directed the petitioner to pay dues and taxes against the declared value-while for the differential value indemnity bond and post, dated cheques were directed to be delivered. The petitioner paid the dues and taxes on the basis of provisional assessment, dated 12-1-2005. The provisional assessment was not finalized within the period of one year and time in this respect was extended for another period of 90 days but the assessment was not finalized even during the extended period i.e. till 12-4-2006. The provisional assessment thus according to the provisions of section 81(4) of the Act, 1969 attained finality on 12-4-2006. The petitioner approached the respondents for discharge of the security and return of the documents submitted as security but surprisingly instead of release of the security the respondent passed the impugned order, dated 19-5-2006 regarding final assessment. 2.…

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