SHAHID JAMIL KHAN, J. This judgment settles that on challenging Valuation Ruling ("VR") under Section 25D, provisional assessm ent under Section 81 of the Customs Act, 1969 ("Act of 1969") cannot be passed to release the goods against security. Circumstances for invoking provisions of Sections 81 and 80 are different. An assessment completed under Section 80 becomes an order appealable under Section 193 of the Act of 1969.
2. Brief facts are that petitioners in this and connected petition (W.P. No.57823 of 2022) assailed application of VR No.1693 of 2022 dated 31.08.2022, on goods declaration for import of Motorcycle/Rickshaw chain, through revision under Section 25D, before Directorate General of Customs Evaluation. It is prayed that the Collector (respondent No.1) is bound to release the goods provisionally under Section 81 of the Act of 1969, during proceedings of the revision under Section 25D.
3. Rana M. Mehtab, Advocate, appeared for respondent-Collector, has raised preliminary objection on maintainability of this petition. Though he has not opposed applicability of the VR No.1693 and assessm ent thereunder, however, submits that the assessment is a final order under Section 80 of the Act of 1969 and is appealable under Section 193, therefore, the petition is not maintainable.
4. The submission is opposed by learned counsel for the petitioner, submitting that the duty, taxes and charges calculated, by applying VR No.1693 is a provisional order under Section 81 of the Act of 1969. Also submits that there are number of judgments by this as well as learned Sindh High Court where writ petitions are entertained against wrong application of Ruling and relief is granted. He has placed reliance on judgment in Danish Jahangir v. The Federation of Pakistan through Secretary/Chairman and 2 others (2016 PTD 702) by learned Sindh High Court and by this Court in Writ Petition No.57824 of 2022.
5. Heard. Record perused.
6. The question emanating, in this petition, is "whether assessment under Section 80, after Goods Declaration ("GD") under Section 79, is a final order or a provisional order under Section 81, requiring the Collector of Customs to release goods provisionally, on furnishing Bank Guarantee or Pay Order. Both the Sections need to be examined,-therefore, are reproduced and discussed respectively:- "80. Checking of goods declaration by the Customs.---(1) On the receipt of goods declaration under section 79, an officer of Customs shall satisfy himself regarding the correctness of the particulars of import, including declaration, assessment, and in case of the Customs Computerized System, payment of duty, taxes and other charges thereon.
(2) An officer of Customs may examine any goods that he may deem necessary at any time after the import of the goods into the county and may requisition relevant documents, as and when and in the manner deemed appropriate, during or after release of the goods by Customs;
(3) If during the checking of goods declaration, it is found that any statement in such declaration or document or any information so furnished is not correct in respect of any matter relating to the assessm ent, the goods shall, without prejudice to any other action which may be taken under this Act, be reassessed to duty, taxes and other charges levied thereon: Provided that in case of reassessm ent, a notice shall be served to the importer through Customs Computerized System and opportunity of hearing shall be provided, if he so desires.
(4) In case of the Customs Computerized System, goods may be examined and assessed only on the basis of computerized selectivity criteria: Provided further that in case of clearance of goods declaration through green channel, the goods may be examined with the prior approval of the Collector of Customs.
(5) The Collector may, however, either condone the examination or defer the examination of imported goods or class of goods and cause it to be performed at a designated place as he deems fit and proper either on the request of the importer or otherwise.
[emphasis supplied] The provisions under Section 80 deal with goods declaration under Section 79, through Customs Computerized System as well as manual. In case the Goods Declaration is manual, the officer of Customs shall calculate the payments of duty, taxes and other charges accordingly. He, however, has been given power under subsection (2) to examine the goods if deemed necessary and may requisition relevant documents.
If GD is through Customs Computerized System, the goods can be examined on the basis of computerized selective criteria. Admittedly, petitioner's GD was through Customs Computerized System and was not selected for examination under subsection (4) of Section 80. The VR in field was applied to workout the payable duties and taxes. The petitioner, however, disputed the VR No.1693 by filing a revision under Section 25D and seeks release of goods provisionally under Section 81.
7. Section 81 deals with the situation where during examination the officer of Customs is uncertain about correctness of the declaration on the goods declared under Section 79 of the Act of 1969 for the reason that goods require chemical or other test or a further inquiry. Meanwhile, the officer not below the rank of Assistant Collector is empowered to provisionally determine the duty taxes and other charges. The provisional assessment is conditional under second proviso to subsection (1) and cannot be passed, unless differential amount is secured through Bank Guarantee or pay Order. The third proviso to Section 81, ibid, clearly stops from passing a provisional assessment order, where VR issued under Section 25A is in field, irrespective of the fact whether any review or revision is pending under Section 25D. Meaning thereby that if any, VR is in field and applicable on the declared goods, provisional assessment cannot be made. Section 81 is also reproduced hereunder:- "81. Provisional determination of liability.-(1) Where it is not possible, for an officer of Customs during the checking of the goods declaration to satisfy himself of the correctness of the assessm ent of the goods made under section 79 or 131, for reasons that the goods require chemical or other test or a further inquiry, an officer, not below the rank of Assistant Collector of Customs, may order that the duty, taxes and other charges payable on such goods, be determined provisionally: Provided that the importer, save in the case of goods entered for warehousing, pays such additional amount on the basis of provisional assessment or furnishes bank guarantee or pay order of a scheduled bank along with an indemnity bond for the payment thereof as the said officer deems sufficient to meet the likely differential between the final determination of duty, taxes and other charges over the amount determined provisionally: Provided further that there shall be no provisional assessment under this section if differential amount of duty and taxes and other charges is paid or secured against bank guarantee or pay order: Provided further that no provisional determination of value shall be allowed in those cases where a Valuation Ruling (VR), issued under section 25A, is in field, irrespective of the fact whether any review or revision against such Valuation Ruling is pending in terms of section 25D or relevant rules, as the case may be."
[emphasis supplied]
8. In this case, the GD-1 clearly shows that the power under subsection (1) of Section 80 has been exercised and tax, duties and other charges are calculated accordingly, therefore, remedy against this order is under Section 193 of the Act of 1969 by filing appeal. The circumstances for invoking provisions of the Section 81 never existed in this case, because the assessment was through Customs Computerized System under Section 80. The assessment can be either manual or computerized and in latter case only, the Customs Officer can examine the goods and question regarding correctness of the declaration under Section 79 would arise, before an order Section 80.
9. Court was not properly assisted on different spheres of jurisdictions under Sections 25D and 81 read with Section 80. As discussed above, Sections 80 and 81 deal with assessment of goods, under the different circumstances by Collector of Appraisement. Whereas, ruling under Section 25A is by Directorate of Customs Valuation to determine customs value and category of goods. The Ruling, so issued, would be in field and applicable on the declared goods for the purpose of Sections 80 and 81, unless changed in exercising powers under Section 25D by the Director General Valuation.
Section 81 does not allow, even through implication, that during proceeding under Section 25D, provisional assessm ent can be passed for releasing the goods. The tendency of filing petition, for release of goods provisionally, after filing revision under Section 25D, is hereby deprecated, being against the scheme of law under the Act of 1969.
For the reasons, hereinabove, this and connected petition having common issue, being not maintainable are dismissed.