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FARM PLANT vs The COLLECTOR OF CUSTOMS (ADJUDICATION-I) S — 2022 PTD 1345 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

Case information

Citation
2022 PTD 1345 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE
Court
Lahore High Court
Year
2022
Reporter
PTD
Parties
FARM PLANT vs The COLLECTOR OF CUSTOMS (ADJUDICATION-I) 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

FARM PLANT VS The COLLECTOR OF CUSTOMS (ADJUDICATION-I) S.80---Customs Rules, 2001, R. 438---Checking of goods declaration by the customs---Scope---Customs department can determine correct description and PCT (Pakistan Customs Tariff) of the imported goods under S. 80 of the Customs Act, 1969 and R.438 of Customs Rules, 2001.

Other judgments reported in 2022 PTD

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