The COLLECTOR OF CUSTOMS vs Mian AZAM WAHEED Ss — 2022 PTD 956 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2022 PTD 956 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2022
Reporter: PTD
Parties: The COLLECTOR OF CUSTOMS vs Mian AZAM WAHEED Ss
Subject matter: Tax & Customs
Provisions referred to: S. 81; Customs Act

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

The COLLECTOR OF CUSTOMS VS Mian AZAM WAHEED Ss.81 & 196---Provisional determination of liability---Release of goods on order of Court---Scope---Respondents imported a number of consignments of tiles and filed goods declarations on the basis of declared values for assessment purposes---Department refused to accept such values and determined the same in terms of a valuation ruling---Respondents impugned the valuation ruling before High Court wherein the Court passed interim orders directing release of goods provisionally by securing differential amounts of duty and taxes---Petition filed by respondents was ultimately dismissed---Department finally determined the duty and taxes---Respondents challenged the determination of duty and taxes before Collector of Customs (Appeals) through appeals, which were dismissed---Appellate Tribunal allowed the appeals of respondents on the ground that since provisional assessments were not finalized within the period provided in S. 81 of Customs Act, 1969, therefore, the final assessments were time barred---Held; it was never a case of provisional assessment sticto sensu in terms of S. 81 of Customs Act, 1969---Such was an order of Court exercising jurisdiction under Art. 199 of the Constitution in a writ petition and not under S.81 of Customs Act, 1969---Such provisional arrangement was subject to final decision of the Court---Appellate Tribunal had miserably failed to take note of crucial facts and had dragged itself into the limitation aspect for purported failure of the department in finalizing the assessments which was never the case ---Impugned judgment was set aside and the orders of forum below were restored.

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