SPECTRUM ENTERPRISES vs FEDERATION OF PAKISTAN through Secretary Ministry of Finance, Islamabad S

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SPECTRUM ENTERPRISES VS FEDERATION OF PAKISTAN through Secretary Ministry of Finance, Islamabad S.81---Provisional determination of liability---Delay in making final determination---Effect---Petitioner imported two consignments and filed goods declaration---Declaration was objected by the department and consequently under S. 81 of Customs Act, 1969, the goods were provisionally released after securing the differential amount of duties and taxes---Petitioner, after lapse of more than a year, filed constitutional petition for release of the security as the department had failed to make final determination within the time prescribed under subsection (2) of S.81 of Customs Act, 1969---Release was objected on the grounds that the subsection (4) of S.81 of Customs Act, 1969 provided that if final determination was not completed within the period prescribed under subsection (2) of S.81 then the provisional determination would be deemed to be final determination and that the explanation to the subsection (4) of S.81 Customs Act, 1969 had defined the provisional assessment as the amount of duties and taxes paid or secured by Bank Guarantee or pay orders---Validity---Word provisional assessment was neither used in subsection (1) of S.81 nor in subsection (2) of S.81 Customs Act, 1969---Subsection (1) of S.81 had secured differential amount on provisional determination and provisional assessment---If the interpretation of department was accepted then Customs would never bother to determine it finally and would enjoy benefit of not doing anything after provisional release---To claim the amount which was secured from the importer as differential amount, the final determination was inevitable---Since final determination was neither made within the prescribed time nor within any extended period of time, therefore, the High Court allowed the petition to the extent that the amount of security would be released.

SPECTRUM ENTERPRISES vs FEDERATION OF PAKISTAN through Secretary Ministry of Finance, Islamabad S — 2022 PTD 732 KARACHI-HIGH-COURT-SINDH

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