| Citation(s) |
|---|
| 2023 SLG 1577 2023 SLD 1577 2023 PTD 1514 |
Supreme Court of Pakistan
Civil Appeals Nos. 565/2011, 772 to 780/2012, 768 to 772/2014, 1070/2015, 132 to 156/2017, decided on 24th July, 2023. Date of hearing: 6th September, 2022. (On appeal against the judgments/orders dated 12:11.2010, 04.06.2011, 29.11.2013 , 24.07.2015 and
PRESENT: UMAR ALA BANDIAL, C.J., QAZI FAEZ ISA AND SYED MANSOOR ALI SHAH, JJ
M. Khalil Dogar, Advocate Supreme Court (through Video Link, Karachi) for Appellants (in C.As. Nos. 565/11, 132-156/17). K. A. Wahab, Advocate-on-Record (through Video Link, Karachi) for Appellants (in C.As. Nos. 565/11, 765-772/14, 1070/15, 132-156/17).
Civil Appeals Nos. 565/2011, 772 to 780/2012, 768 to 772/2014, 1070/2015, 132 to 156/2017, decided on 24th July, 2023. Date of hearing: 6th September, 2022. (On appeal against the judgments/orders dated 12:11.2010, 04.06.2011, 29.11.2013 , 24.07.2015 and
PRESENT: UMAR ALA BANDIAL, C.J., QAZI FAEZ ISA AND SYED MANSOOR ALI SHAH, JJ
M. Khalil Dogar, Advocate Supreme Court (through Video Link, Karachi) for Appellants (in C.As. Nos. 565/11, 132-156/17). K. A. Wahab, Advocate-on-Record (through Video Link, Karachi) for Appellants (in C.As. Nos. 565/11, 765-772/14, 1070/15, 132-156/17).
FEDERATION OF PAKISTAN THROUGH SECRETARY REVENUE DIVISION/CHAIRMAN, FEDERAL BOARD OF REVENUE, ISLAMABAD AND OTHERS
VERSUS
SUS MOTORS (PVT.) LTD. AND OTHERS
Law: Customs Act, 1969
Section: 81,81(2),81(4)
Customs Act (IV of 1969)——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 period specified given under subsection (2) to section 81 then provisional assessment shall become final. Imported goods are assessed to duty when the bill of entry, later changed to goods declaration, is filed under section 80 of the Customs Act, 1969. If however imported goods could not immediately be assessed to duty they would be provisionally assessed/reassessed by the concerned officer of Customs and within the stipulated period finally assessed/reassessed. If within the stipulated period the goods could not be assessed/reassessed the Collector of Customs was empowered in exceptional circumstances to extend the period for final assessment/ determination. The law enables the Collector to extend the period ‘in circumstances of exceptional nature.…
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