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COLLECTOR OF CUSTOMS vs ALLIED ENGINEERING AND SERVICES LTD — 2022 PTD 431 KARACHI-HIGH-COURT-SINDH

Case information

Citation
2022 PTD 431 KARACHI-HIGH-COURT-SINDH
Court
Sindh High Court
Year
2022
Reporter
PTD
Parties
COLLECTOR OF CUSTOMS vs ALLIED ENGINEERING AND SERVICES LTD
Provisions referred to
S. 81---P; S. 81

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 ALLIED ENGINEERING AND SERVICES LTD. S.81---Provisional determination of liability---Delay in making final determination---Effect---Goods of the respondent were released provisionally on its application---Provisional assessments were required to be finalized within the timeframe given under S.81(2) i.e. six months---Final determination ought to have been made within prescribed time as the law required finalization within six months---Final assessment was made on 15-05-2013---Reliance was placed by the department on note of Additional Director of Customs which forwarded a summary for the approval of extension---Allegedly the time was granted by 60 days---By the time the purported summary was granted, six months' time had already lapsed---Fact of the matter was that the time for finalization had already lapsed, even if 60 days' time was counted from the date when time lapsed, it should not have gone beyond the prescribed time whereas final determination was made beyond time---No interference in the impugned judgment was required---Reference applications were dismissed.

Other judgments reported in 2022 PTD

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