948/2015 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Abdullah Traders (Respondent)

Sindh High CourtTax Law2021

Bench: Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Mahmood A. Khan

948/2015 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Abdullah Traders (Respondent) Sindh High Court

Bench: Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Mahmood A. Khan Order Date: 22-OCT-21

The goods declaration for the release of the consignments were filed prior to the insertion of sub section 4 of Section 25-A. Learned counsel for the applicant does not controvert these facts. Thus at the relevant time when the goods were cleared and/or goods declarations were filed, benefit of sub section 4 of Section 25-A was not available with the applicant for enforcing earlier Valuation Ruling dated 10.12.2007 which was reviewed on 1.9.2008 issued by the competent authority under Section 25-A and 25-D of the Act. Undoubtedly before insertion of sub section 4 the continuity of an earlier time lapsed Valuation Ruling could not have been enforced.

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.

948/2015 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Abdullah Traders (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)