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SIKANDAR & CO. vs FEDERATION OF PAKISTAN through Chairman Federal Board of Revenue Ss — 2024 PTD 188 KARACHI-HIGH-COURT-SINDH

Case information

Citation
2024 PTD 188 KARACHI-HIGH-COURT-SINDH
Court
Sindh High Court
Year
2024
Reporter
PTD
Parties
SIKANDAR & CO. vs FEDERATION OF PAKISTAN through Chairman Federal Board of Revenue Ss
Subject matter
Tax & Customs
Provisions referred to
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

SIKANDAR & CO. VS FEDERATION OF PAKISTAN through Chairman Federal Board of Revenue Ss.79 & 81 (4)---Constitution of Pakistan, Art. 199---Constitutional petition---Provisional assessment---Finalization---Limitation---Petitioner / importer claimed that after lapse of limitation, provisional assessment of goods imported had become final assessment---Validity---Authorities were supposed to finalize assessment by 15-07-2020 or in such extended period which in no case could exceed 90 days by 14-10-2020, which had not been done---High Court declined to grant any lease, as authorities did not make final assessment after provisional assessment within stipulated period and provisions of S. 81(4) of Customs Act, 1969, were not followed nor complied with by authorities---High Court declared that provisionally assessed goods of petitioner were to be considered as finally assessed---Constitutional petition was allowed, in circumstances.

Other judgments reported in 2024 PTD

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