KARACHI: A two-member bench of the Sindh High Court (SHC), comprising Justice Irfan Saadat Khan and Justice Mahmood A. Khan allowed a constitutional petition with directions filed by Atlas Honda Limited.
On 22 April 2022, Customs Today receives detail verdict released by SHC.
Court observed in its order that “the instant petition has been filed on the ground that since the department after provisionally assessing the goods imported by the petitioner has failed to make the final assessments, hence the department may be required to accept the provisional assessments as final assessments under the provisions of Section 81(4) of the Customs Act, 1969 (the Act).
Briefly stated the facts of the case are that the petitioner imported certain consignments from Japan during the period November-2020 to April-2021 and were provisionally assessed during the period December 2020 to April-2021, under the provisions of Section 25 read with Section 79 of the Act but no final assessments, as provided under Section 81(4) of the Act, was made by the department.
Barrister Asad Khan has appeared on behalf of the petitioner and has reiterated the above submissions and stated that since the department has failed to make the final assessments within the stipulated period as provided under Section 81 of the Act hence, for all practical purposes, the provisional assessments have to be considered as the final assessment as specifically provided under the provisions of Section 81(4) of the Act.
Mr. Kafeel Ahmed Abbasi, DAG is present for the respondent No.1, whereas Mr. Muhammad Khalil Dogar and Ms. Masooda Siraj, Advocates are present for the respondents No.2 & 3, respectively.
The learned counsel stated that the final assessments in the present matter were not made as matter required valuation of the goods imported by the petitioner and the same was referred to the concerned Director Valuation for his report.
They stated that since no report from the Director Valuation has been received so far that is why no final assessments were made in the instant matter. It is, however, an admitted position that the final assessments in the instant matter have not been made.
In view of what has been discussed above, we are of the view that since the department has failed to finalize the assessments under the provisions of Section 81 of the Act within the stipulated time, the provisional assessments made by the department during the period December-2020 to April-2021 for various consignments imported by the petitioner have to be considered as final determination /assessments. Order accordingly.
The petition stands allowed in the above terms along with the listed /pending application, if any. However, there would not order as to cost”.
