450/2016 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Allied Engineering & Services Ltd. (Respondent)

Sindh High CourtTax Law2021

Bench: Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Agha Faisal

450/2016 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Allied Engineering & Services Ltd. (Respondent) Sindh High Court

Bench: Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Agha Faisal Order Date: 30-AUG-21

As far as finalization of the provisional assessment in time is concerned, the provisional assessments were made on 07.09.2012 and it was required to be finalized within the time frame given under section 81(2) of the Customs Act i.e. six months. This finalization ought to have been completed by 06.03.2013 (incorrectly stated 07.03.2013) as the law requires finalization within six months. The final assessment was made on 15.05.2013. Reliance of the learned counsel for the applicant was placed on the note of Additional Director of Customs which forwarded a summary for the approval of the extension. Allegedly the time was extended on 20.03.2013 by 60 days. By the time the purported summary was granted, on 20.03.2013, six months time had already lapsed. The fact of the matter is that the time for finalization had already lapsed. Even if 60 days time is counted from the date when time lapsed i.e. 06.03.2013, it should not have gone beyond 06.05.2013 whereas final assessment was made on 15.05.2013.

Full judgment text for this case is not yet available on Pakistan Law Reports. Check the official Sindh High Court case law portal for the complete order.

This judgment is reproduced from a publicly available source for informational purposes and does not constitute legal advice. If you believe this listing contains an error, let us know.

450/2016 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Allied Engineering & Services Ltd. (Respondent)

Related judgments

What is cause of Action?

Const. P. 1532/2021 (D.B.) M/s Mujahid Oil Refinery Pvt Ltd V/S Fed. of Pakistan and Others

3309/2011 Const. P. M/S Ibrahim Fibres Ltd (Petitioner) V/S Prov. of Sindh and ors (Respondent)

1019/2019 Const. P. Muhammad Ayaz Khan & Ors (Petitioner) V/S Fed. of Pakistan and Others (Respondent)

128/2011 Spl. Cus. Ref. A. Collector Model Customs Hyderabad (Applicant) V/S M/s Khuda Raheem & anothe (Respondent)