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---Where provisional assessment was not finalized within a period of six months by the department on the ground that since the matter was referred to the Valuation Department and once the advice was received the provisional assessment was finalized---High Court observed that this was an internal matter between the concerned Collectorate and the Valuation Department and in any case it could not be made basis to enlarge the statutory period of limitation of six months as provided in the S. 81 of Customs Act, 1969.

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