HARRIS SILICONES AND GLASS (PVT.) LTD. vs FEDERATION OF PAKISTAN S — 2022 PTD 1163 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2022 PTD 1163 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2022
Reporter: PTD
Parties: HARRIS SILICONES AND GLASS (PVT.) LTD. vs FEDERATION OF PAKISTAN S
Subject matter: Tax & Customs
Provisions referred to: S. 80---C; S. 80; Customs Act

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

HARRIS SILICONES AND GLASS (PVT.) LTD. VS FEDERATION OF PAKISTAN S. 80---Checking of goods declaration by the customs---Scope---Sub-section (3) of S. 80 of the Customs Act, 1969, provides that if during checking of goods declaration, it is found that any statement in such declaration or documents or information furnished is incorrect in respect of any matter relating to the assessment, the goods shall, without prejudice to any other action which may be taken under the Customs Act, 1969, be re-assessed to duty and taxes---It has been further provided that in case of Computerized system, if any re-assessment is being made a proper notice and opportunity of hearing is to be provided.

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