HARRIS SILICONES AND GLASS (PVT.) LTD. vs FEDERATION OF PAKISTAN art — 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 art
Subject matter: Tax & Customs
Provisions referred to: S. 80

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 art.199---Customs act (IV of 1969), Ss.80 & 83---Constitutional petition---Checking of goods declaration by the customs---Clearance for home consumption---Scope---Petitioner, through constitutional petition, impugns a demand created in respect of four goods declarations which was generated in the computer inbox of the petitioner after clearance of goods---Validity---averment of the petitioner to the effect that a direct demand created through some re-assessment was not disputed in the comments---Neither any hearing notice was issued nor any other opportunity was provided to the petitioner, even no reasoned order was ever passed---Notwithstanding at powers in terms of S.80(3) could only be exercised during checking of goods declaration and not thereafter---Insofar as the purported re-assessment order was concerned, it could not have been done in the manner it had been done---No jurisdiction or authority was vested in the officer to re-assess the goods declaration in terms of S.80(3) of the Customs act, 1969, after goods were out of charge and cleared by the Customs---Constitutional petition was allowed.

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