FEDERATION OF PAKISTAN through Secretary Revenue Division/Chairman, Federal Board of Revenue, Islamabad vs SUS MOTORS (PVT — 2023 SCMR 1421 SUPREME-COURT

Case information

Citation: 2023 SCMR 1421 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2023
Reporter: SCMR
Parties: FEDERATION OF PAKISTAN through Secretary Revenue Division/Chairman, Federal Board of Revenue, Islamabad vs SUS MOTORS (PVT
Subject matter: Tax & Customs
Provisions referred to: S. 81---I; 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

FEDERATION OF PAKISTAN through Secretary Revenue Division/Chairman, Federal Board of Revenue, Islamabad VS SUS MOTORS (PVT.) LTD. S. 81---Imported goods---Provisional determination of liability---Scope---Subsection (4) to section 81 of the Customs Act, 1969 provides that if the final assessment is not completed within the specified given under subsection (2) to section 81 then provisional assessment shall become final.

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