SAMAD PIPE INDUSTRIES (PVT.) LTD. vs FEDERATION OF PAKISTAN through Secretary, Revenue Division Chairman, Islamabad Ss — 2022 PTD 168 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2022 PTD 168 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2022
Reporter: PTD
Parties: SAMAD PIPE INDUSTRIES (PVT.) LTD. vs FEDERATION OF PAKISTAN through Secretary, Revenue Division Chairman, Islamabad Ss
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

SAMAD PIPE INDUSTRIES (PVT.) LTD. VS FEDERATION OF PAKISTAN through Secretary, Revenue Division Chairman, Islamabad Ss.79 & 81---Constitution of Pakistan, Art.199---Constitutional petition---Goods declaration---Provisional assessment---Determination---Bank Guarantee for differential amount---Scope---Bank guarantee, deposit of---Petitioner company was importer who claimed that goods imported were released after provisional assessment---Authorities contended that goods were released after final assessment---Validity---If it was final determination or final assessment, there was no occasion of releasing of consignment on securing differential amount through Bank guarantee---Authorities did not ask for entire amount as was determined finally---Requirements of S.81 of Customs Act, 1969, were not complied with by authorities---High Court set aside notice issued by authorities to importer for re-validation of Bank guarantee as the same was of no effect---Constitutional petition was allowed accordingly.

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