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The COLLECTOR OF CUSTOMS, KARACHI vs ALLMED LABORATORIES KARACHI Ss — 2025 PTD 1206 KARACHI-HIGH-COURT-SINDH

Case information

Citation
2025 PTD 1206 KARACHI-HIGH-COURT-SINDH
Court
Sindh High Court
Year
2025
Reporter
PTD
Parties
The COLLECTOR OF CUSTOMS, KARACHI vs ALLMED LABORATORIES KARACHI Ss
Subject matter
Tax & Customs
Provisions referred to
S. 80; S. 32; S. 193; S. 195; 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

The COLLECTOR OF CUSTOMS, KARACHI VS ALLMED LABORATORIES KARACHI Ss. 32, 80(3), 193 & 195---Goods---Out of charge release of the goods---Goods Declaration, re-assessment of---Procedure---Scope---Goods Declarations (GDs), regarding injections for kidney transplant claiming certain exemption of duties / taxes, were released ; thereafter the Department made re-assessment of the GDs under S. 80(3) of the Customs Act, 1969 ('the Act 1969')---Validity---Post-release verification, in the present case, reflected that powers had been exercised under S. 80(3) of the Act, 1969 after release of the goods and the GDs had been re-assessed, which, admittedly, has been done without issuance of any show cause notice as provided under S.32 of the Act, 1969---Pertinently , in terms of S. 80 (3) of the Act, 1969, powers can only be exercised during checking of Goods Declaration (GD), and not thereafter ; as it is not that said power would continue to be available at all times---Said power stops once the GD has been assessed to duty / taxes and consignment has been released; thereafter, no re-assessment can be made under S. 80(3) of the Act 1969 and the only recourse available is either through a proper Show-Cause Notice under S. 32 of the Act, 1969 or by way of an Appeal in terms of S. 193 of the Act, 1969 and lastly in exceptional circumstances if so permitted, under S. 195 of the Act, 1969---Thus, no jurisdiction or authority was vested in the officer to re-assess the GDs in terms of S. 80(3) of the Act, 1969, after the goods were out of charge and cleared by the Customs Department---Proposed question was answered against the applicant / department and in favor of the respondent / importer---Reference applications were dismissed.

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