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COLLECTOR, MODEL CUSTOMS COLLECTORATE, CUSTOM HOUSE, GAWADAR AT GADDANI vs BYCO PETROLEUM PAKISTAN LIMITED Ss — 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 Ss
Subject matter
Tax & Customs
Provisions referred to
S. 193; S. 195

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 Ss. 79, 80 & 195---assessment conducted by competent authority, re-opening of---Scope---Since the competent authority had assessed the duty and charges as contemplated under Ss. 79 & 80 of Customs act, 1969, which order was not assailed in appeal under S. 193 of the Customs act, 1969, thus, audit Officer was not competent to reopen the case on his own, except by a Collector Customs under S. 195 of the Customs act, 1969 and that too within a period of two years only, thus, the Customs authority had become functus officio to reopen the case---Reference was answered in negative.

Other judgments reported in 2025 PTD

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