S.S. TRADING COMPANY, KARACHI vs The DEPUTY COLLECTOR, GROUP-VII, MCC OF APPRAISEMENT-EAST, CUSTOMS HOUSE, KARACHI Ss — 2022 PTD 349 CUSTOMS-APPELLATE-TRIBUNAL-KARACHI

Case information

Citation: 2022 PTD 349 CUSTOMS-APPELLATE-TRIBUNAL-KARACHI
Year: 2022
Reporter: PTD
Parties: S.S. TRADING COMPANY, KARACHI vs The DEPUTY COLLECTOR, GROUP-VII, MCC OF APPRAISEMENT-EAST, CUSTOMS HOUSE, KARACHI Ss
Subject matter: Criminal
Provisions referred to: S. 80; S. 81

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

S.S. TRADING COMPANY, KARACHI VS The DEPUTY COLLECTOR, GROUP-VII, MCC OF APPRAISEMENT-EAST, CUSTOMS HOUSE, KARACHI Ss. 80, 81(5), 193-a (3), 194-a & 198---Customs Rules, 2001, Rr. 433, 435, 438 & 440---appeal---Remand of case---appellate authority---Jurisdiction---Goods imported were selected for examination and declared value was confirmed---Subsequently assessing Officer on the basis of different Valuation Ruling levied duty and taxes under S.80 of Customs act, 1969 and R.438 of Customs Rules, 2001---appellate authority remanded the matter to assessing Officer for decision afresh---Validity---appellate authority was not empowered to pass remand order against which appeal before him was filed---By passing remand order appellate authority acted without lawful authority / jurisdiction--- assessment order under S.81(2) of Customs act, 1969, was to be passed prior to expiry of stipulated period of 6 months given therein i.e. on or before 23-3-2018 from date of provisional assessment i.e. 25-9-2017---assessment Order was passed by assessing Officer on 27-6-2018, thus the same was barred by 96 days and was without power / jurisdiction---Such order was not enforceable under law and declared value of importer stood final under S.81(4) of Customs act, 1969---Customs appellate Tribunal set aside order passed by assessing Officer as well as appellate authority--- appeal was allowed, in circumstances.

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