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. 79; 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---Spirit of S.81 Customs Act, 1969 provides that when it is not possible for the officer of the Customs to reach to the correctness of the assessment of the goods declared by the importer under S.79 for any statutory reason, the officer not below the rank of Assistant Collector Customs may order that the duty and taxes or other charges payable on such goods be determined provisionally.

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