COLLECTOR OF CUSTOMS PORT MUHAMMAD BIN QASIM, KARACHI vs MIA CORPORATION (PVT — 2023 PTD 1797 SUPREME-COURT

Case information

Citation: 2023 PTD 1797 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2023
Reporter: PTD
Parties: COLLECTOR OF CUSTOMS PORT MUHAMMAD BIN QASIM, KARACHI vs MIA CORPORATION (PVT
Subject matter: Tax & Customs
Provisions referred to: 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

COLLECTOR OF CUSTOMS PORT MUHAMMAD BIN QASIM, KARACHI VS MIA CORPORATION (PVT.) LTD. ISLAMABAD Ss. 80, 81 & 32---Imported goods---Provisional determination of liability---Scope---Initiation of proceedings under section 32 of the Customs Act, 1969 ('Act of 1969'), after the provisional assessment under section 81 of the Act of 1969 has attained finality---Finality of assessment, whether under section 80 or section 81, as the case may be, does not preclude invocation of the offence under section 32, nor proceedings for recovery of duty, taxes or charge that has not been levied, short levied or erroneously refunded within the prescribed time from the relevant date---Finality of assessment under section 80 or section 81, as the case may be, is distinct from the offence described under section 32 and does not bar the proceedings thereunder, provided they are within the limitation period explicitly specified in the case of each eventuality separately.

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