5674/2020 Const. P. M/s Spectrum Enterprises (Petitioner) V/S Fed. of Pakistan and Others (Respondent)
Sindh High Court
Bench: Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Agha Faisal
Order Date: 02-SEP-21
Sub-section 2 of Section 81 caters for a situation when the goods are allowed to be cleared or delivered on the basis of provisional determination, the amount of duty, taxes and charges correctly payable to those goods shall be determined within six months from the date of provisional determination. The time is further extendable provided the officer concerned may in the circumstances of exceptional nature and after recording such situation extends period of final determination, which shall in no case exceeds ninety days.2 Proviso to sub-section 2 provides the calculating mechanism of the period prescribed in subsection 2 of Section 81. Sub-section 3 of Section 81 provides the mechanism on completion of final determination. The amount already paid or guaranteed shall be adjusted against the amount payable on the basis of final determination and difference between the two amounts shall be paid forthwith to or by the importer as the case may be. --Indeed the Explanation in a statute/enactment does form an integral part to the extent of explaining and elaborating meaning of the word in the section3 and the purpose is to explain, clarify, add or subtract something by clarification 4, however, the word provisional assessment is neither used in sub-section 1 nor in sub-section 2. It is sub-section 1 which secured differential amount on provisional determination and not provisional assessment 5. If the interpretation of respondent is accepted then customs would never bother to determine it finally and would enjoy benefit of not doing anything after provisional release. We may observe that the respondent conceded that the cause of delay in final determination is not attributable to the importer.Full judgment text for this case is not yet available on Pakistan Law Reports. Check the official Sindh High Court case law portal for the complete order.
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