COLLECTOR, MODEL CUSTOMS COLLECTORATE, CUSTOM HOUSE, GAWADAR AT GADDANI vs BYCO PETROLEUM PAKISTAN LIMITED S — 2025 PTD 112 QUETTA-HIGH-COURT-BALOCHISTAN

Case information

Citation: 2025 PTD 112 QUETTA-HIGH-COURT-BALOCHISTAN
Court: Balochistan High Court
Year: 2025
Reporter: PTD
Parties: COLLECTOR, MODEL CUSTOMS COLLECTORATE, CUSTOM HOUSE, GAWADAR AT GADDANI vs BYCO PETROLEUM PAKISTAN LIMITED S
Provisions referred to: S. 195---C

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, MODEL CUSTOMS COLLECTORATE, CUSTOM HOUSE, GAWADAR AT GADDANI VS BYCO PETROLEUM PAKISTAN LIMITED S. 195---Customs authorities---Powers---Factual controversy---Any error in the assessment, which is disputed by the adversarial parties, obviously requires a thorough probe and inquiry which exercise cannot be the done by the High Court while adjudicating a Reference because it exclusively falls either in the domain of Additional Collector, Customs, during adjudication or by the Appellate Tribunal, which is the final and ultimate authority to determine error in assessment of duty or any disparity in the rate of freight or any other factual controversy.

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