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: Criminal
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

SPECTRUM ENTERPRISES VS FEDERATION OF PAKISTAN through Secretary Ministry of Finance, Islamabad S.81---Provisional determination of liability---Scope---First proviso of S.81 of the Customs Act, 1969 provides that in case the goods are being entered for warehousing, the additional amount either be paid on the basis of provisional assessment or Bank guarantee be furnished or pay order of the like amount of a scheduled bank along with an indemnity bond for the payment as the officer deems sufficient to meet the possible differential amount between the final determination of duty, taxes and other charges and the amount determined provisionally.

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