Custom Appellate Tribunal sets aside Order in Appeal Provisional assessment finalized rips Custom authorities of power to reassess goods holds Custom Appellate Tribunal.
The order was passed by Member Technical Abdul Basit Choudhry in an appeal filed by Mowed Enterprise which imported a consignment of “Perfumed Deo Rolls” from Vietnam. The GD filed by the importer was Sale Tax for scrutiny under Section 80 of the Custom Act 1969 to ascertain that whether correct amount of duty and taxes have been paid or not.
The goods were then examined and description was confirmed and assessed at a rate of US$ 4.48 per Kilogram. The importer disagreed to the assessment by the group and also questioned valuation under old VR as well as new VR issued by the Valuation department of Pakistan Customs. It filed an appeal before Collector of Appeals who rejected the appeal holding the order in custom heirarchy. The Order in Appeal was then challenged before the CAT through Agha Shahid Law Associates. Agha Shahid Majeed Khan Advocate represented the importer before the Tribunal while Mr Fayyaz Appraising Officer appeared for the department. The Member Technical of CAT deciding the appeal held that once the provisional assessment is finalized, the custom authorities cannot make a re-assessment.
The Custom Appellate Tribunal then sat aside the Order in Appeal passed by Collector of Appeals.