AHMED TRADING COMPANY, GUJRANWALA vs The DEPUTY DIRECTOR, DIRECTOR GENERAL OF I&I FBR Ss — 2022 PTD 484 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

Case information

Citation: 2022 PTD 484 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE
Court: Lahore High Court
Year: 2022
Reporter: PTD
Parties: AHMED TRADING COMPANY, GUJRANWALA vs The DEPUTY DIRECTOR, DIRECTOR GENERAL OF I&I FBR Ss
Subject matter: Tax & Customs
Provisions referred to: S. 205; S. 29; S. 83; 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

AHMED TRADING COMPANY, GUJRANWALA VS The DEPUTY DIRECTOR, DIRECTOR GENERAL OF I&I FBR Ss. 83, 29 & 205---Clearance for home consumption---Restriction on amendment of bill of entry or bill of export or goods declaration---Amendment of documents---Expression "assessed for duty"---Scope---No amendment, as per S.205 of Customs Act, 1969, is allowed in the column of the declared value, quantity or description after removal of the goods from the customs area or the Customs Reference Number is allotted to the Goods Declaration electronically---Cap has been laid on the importer for obtaining amendment post filing of Goods Declaration and after clearance of the goods---Word "assessed for duty" used in S.29 of the Customs Act, 1969, restricts the Customs not to amend itself the contents of the Goods Declaration after clearance under S.83 of Customs Act, 1969 and R.442 of Customs Rules, 2001.

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