SPECTRUM ENTERPRISES vs FEDERATION OF PAKISTAN through Secretary Ministry of Finance, Islamabad S — 2022 PTD 732 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2022 PTD 732 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2022
Reporter: PTD
Parties: SPECTRUM ENTERPRISES vs FEDERATION OF PAKISTAN through Secretary Ministry of Finance, Islamabad S
Subject matter: Tax & Customs
Provisions referred to: S. 81---P; S. 81; S. 81---S; 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

SPECTRUM ENTERPRISES VS FEDERATION OF PAKISTAN through Secretary Ministry of Finance, Islamabad S.81---Provisional determination of liability---Scope---Subsection (2) of S.81 of Customs Act, 1969 caters for a situation when the goods are allowed to be cleared or delivered on the basis of provisional determination, the amount of duty, taxes and charges correctly payable to those goods shall be determined within six months from the date of provisional determination---Time is further extendable provided the officer concerned may in circumstances of exceptional nature and after recording such situation extend period of final determination, which shall in no case exceed ninety days---Proviso to subsection (2) of S.81 of the Act provides the calculating mechanism of the period prescribed in subsection (2) of S. 81---Subsection (3) of S.81 provides the mechanism on completion of final determination---Amount already paid or guaranteed shall be adjusted against the amount payable on the basis of final determination and difference between the two amounts shall be paid forthwith to or by the importer as the case may be.

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