COLLECTOR OF CUSTOMS vs ASTRONTECH INC — 2022 PTD 1629 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2022 PTD 1629 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2022
Reporter: PTD
Parties: COLLECTOR OF CUSTOMS vs ASTRONTECH INC
Subject matter: Tax & Customs
Provisions referred to: S. 81; 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

COLLECTOR OF CUSTOMS VS ASTRONTECH INC. Ss.196 & 81---Provisional determination of liability---Scope---Question before High Court was whether provisional assessment under S. 81 of the Customs Act, 1969, was finalized within 180 days---Such would not give rise to a question of law and perhaps at most was a matter of rectification as Appellate Tribunal had recorded the finding pursuant to the oral arguments made during course of hearing on behalf of the department---Question that whether the assessment was finalized within the statutory period or not, neither arose out of the order of the Tribunal, nor in view of the above facts could be agitated by the department.

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