COLLECTOR OF CUSTOMS vs Z.A — 2022 PTD 1918 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2022 PTD 1918 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2022
Reporter: PTD
Parties: COLLECTOR OF CUSTOMS vs Z.A
Subject matter: Tax & Customs
Provisions referred to: S. 81---P; 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 Z.A. INDUSTRIES S.81---Provisional determination of liability---Limitation---Scope---If a provisional assessment is not finalized within the period provided in S. 81 of Customs Act, 1969, such provisional assessment attains finality.

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