AUTO CORPORATION, KARACHI vs The ASSISTANT COLLECTOR, GROUP-VII, MCC OF APPRAISEMENT-WEST, CUSTOMS HOUSE, KARA

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

AUTO CORPORATION, KARACHI VS The ASSISTANT COLLECTOR, GROUP-VII, MCC OF APPRAISEMENT-WEST, CUSTOMS HOUSE, KARACHI Ss.2 (a), 83, 130, 193, 193A & 205---Customs Rules, 2001, Rr.438, 442 & 450---SRO No.371(I)/2002, dated 15-6-2002---Clearance of goods---Reassessment---Despite payment of all duties and taxes levied by authorities, goods in question were not released by Customs Authorities---Validity---No appeal was filed either by authorities despite mandated under law---Instead the Assessing authorities assumed powers under S.195 and reopened valid assessment / clearance order passed under the provisions of Ss.80 & 83 of Customs Act, 1969, and Rr. 438 & 442 of Customs Rules, 2001--- Assessing authorities were not empowered to reopen valid assessment order passed by authority defined in S.2(a) of Customs Act, 1969, in exercise of powers vested upon him through SRO No.371(I)/2002, dated 15-6-2002---Assessing authorities acted without power/jurisdiction and their action was without any lawful authority and as such ab initio, null and void---Reassessment was permitted prior to passing of order of clearance / shipment under Ss.83 & 130 of Customs Act, 1969, and Rr. 442 & 450 of Customs Rules, 2001, upon filing of review by importer / exporter under Rr. 441 & 450(3) of Customs Rules, 2001 against assessment orders of Appraiser / Principal Appraiser before Principal Appraiser and subsequently before Assistant / Deputy Collector of the Group as the case may be--- Post clearance reassessment made by Assessing authorities was tantamount to amendment under S.205 of Customs Act, 1969, out of charge of the goods--- Such reassessment was nullity to the provision of Ss.29, 80(2) & (3) of Customs Act, 1969, besides without any power or jurisdiction under Ss.80 & 131 of Customs Act, 1969 and Rr. 438 & 450 of Customs Rules, 2001 and SRO No.371(I)/2002, dated 15-6-2002---Customs Appellate Tribunal set aside reassessment order, demand notice as well as order in appeal passed by Appellate Authority as it suffered from legal infirmities and was illegal, null and void---Appeal was allowed, in circumstances.

AUTO CORPORATION, KARACHI vs The ASSISTANT COLLECTOR, GROUP-VII, MCC OF APPRAISEMENT-WEST, CUSTOMS HOUSE, KARACHI Ss — 2022 PTD 64 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

Case information

Judgment text as reported

Other judgments reported in 2022 PTD