IT COMM PRIVATE LIMITED vs COLLECTOR, COLLECTORATE OF CUSTOMS (APPRAISEMENT) Ss

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IT COMM PRIVATE LIMITED VS COLLECTOR, COLLECTORATE OF CUSTOMS (APPRAISEMENT) Ss.80, 81 & 193---Judicial and merit reviews---Distinction---Provisional Assessment order---Release of goods---Petitioner / importer was aggrieved of assessment order passed by authorities in exercise of jurisdiction under S. 80 of Customs Act, 1969---Validity---Scope of merits review and judicial review is different---Assessment order, passed under S.80 of Customs Act, 1969, on its merits, can be challenged by invoking remedy of appeal under S. 193 of Customs Act, 1969---In the context of remedy of judicial review sought, it was evident that S. 80(3) of Customs Act, 1969, conferred jurisdiction on the officer of Customs to reassess duties, taxes and charges, while checking the goods declarations, without prejudice to any other action to be taken under Customs Act, 1969---High Court did not find any illegality in exercise of jurisdiction, whereby goods were assessed---Claim of proximity of goods for the purposes of classification and assessment of duties, in the context of earlier decisions of the Tribunal, was another matter, which involved merits of the case and determination thereof required factual analysis---High Court refrained from commenting on factual issues as petitioner / importer failed to prove application of S. 81 of Customs Act, 1969, when goods had already been re-assessed under S.80 of Customs Act, 1969---Provisions of Ss. 80 & 81 of Customs Act, 1969, were mutually exclusive, which catered for different situations / scenarios and could not be applied or invoked at the same time--- Provisions of section 81 of Customs Act, 1969 could be invoked, in case assessment could not be made by the officer of Customs under S.80 of Customs Act, 1969, in which circumstances S. 81 of Customs Act,1969, would come into play and importer could claim that goods be released against provisional assessment---High Court declined to interfere in the order of assessment made by authorities--- Constitutional petition was dismissed, in circumstances.

IT COMM PRIVATE LIMITED vs COLLECTOR, COLLECTORATE OF CUSTOMS (APPRAISEMENT) Ss — 2023 PTD 1258 LAHORE-HIGH-COURT-LAHORE

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