HARRIS SILICONES AND GLASS (PVT.) LTD. vs FEDERATION OF PAKISTAN Ss — 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 Ss
Subject matter: Tax & Customs
Provisions referred to: S. 80; S. 79; S. 32; S. 193; S. 195; 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 Ss.80, 83, 32, 193 & 195---Checking of goods declaration by the customs---Clearance for home consumption---Mis-declaration---Appeals to Collector (Appeals)---Scope---Power under S. 80(3) can only be exercised during checking of goods declaration and not thereafter---Subsection (3) cannot be read in isolation to subsection (1) as it refers to a goods declaration filed under S. 79 of Customs Act, 1969, which requires the importer to file a true declaration, assess and pay his liability of duty, taxes and other charges thereon---Self-assessment of the goods declaration can be re-assessed in terms of subsection (3)---This power would not continue to be available at all times---It stops once the goods declaration has been assessed to duty/taxes and consignment has been released---Thereafter, no re-assessment can be made under S. 80(3)---The only way out is either through a proper show cause notice issued under S. 32 or by way of an appeal in terms of S. 193 and lastly in exceptional circumstances by way of re-opening of the assessment order in terms of S.195 of the Customs Act, 1969.

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