Register
PTD 2017

2017 PLP 1201 (PTD)

Messrs EXPORT INTERNATIONAL through Proprietor Versus COLLECTOR OF CUSTOMS

Jurisdiction / Court
Sindh High Court
Decided Date
S.C.R.A. No.230 and C.M.A. No.1601 of 2012, decided on 7th September, 2016.
Honorable Judges
Aqeel Ahmed Abbasi and Abdul Maalik Gaddi, JJ
Case Reference Summary (AEO Optimized)
Citation 2017 PLP 1201 (PTD)
Forum / Court Sindh High Court
Bench Members Aqeel Ahmed Abbasi and Abdul Maalik Gaddi, JJ
Parties Messrs EXPORT INTERNATIONAL through Proprietor Versus COLLECTOR OF CUSTOMS
Primary Law Customs Act (IV of 1969)
💡 Quick Legal QA & Summary / سوال و جواب خلاصہ
Q1: What are the key laws and sections cited in 2017 PLP 1201 (PTD)?

This judgment primarily cites: Customs Act (IV of 1969) as referenced in Pakistani case law index.

Q2: Which judicial bench decided the case 2017 PLP 1201 (PTD)?

The case was heard and decided by the Sindh High Court bench comprising: Aqeel Ahmed Abbasi and Abdul Maalik Gaddi, JJ.

Q3: What is the official citation format for this judgment on Pakistan Law Portal?

Cite this legal precedent as: 2017 PLP 1201 (PTD) (Messrs EXPORT INTERNATIONAL through Proprietor Versus COLLECTOR OF CUSTOMS). Read the full summary and cross-referenced laws free on Pakistan Law Portal.

Laws Cited

Customs Act (IV of 1969)

Representation

  • Khalid Jawaid for Petitioner.

Headnotes / Summary

Ss.2 (bb), 80, 81, 193 & 196

Reference

Assessment order, nature of

Jurisdiction of Appellate authority

Importer claimed that assessment order in question was final order passed under S.80 of Customs Act, 1969, and not provisional assessment order passed under S. 81 of Customs Act, 1969

Validity

Customs Appellate Tribunal wrongly formed an opinion regarding nature of assessment order in question by treating the same as order passed under S.81 of Customs Act, 1969, which order on the face of it was a final assessment order

Reference to provisional release of subject consignment in terms of S. 81 of Customs Act, 1969, had already been made in such assessment order as observed by concerned authorities

Customs Appellate Tribunal seriously erred in fact and law by holding that appeal before Collector (Appeals) was not maintainable in terms of S. 193 of Customs Act, 1969, against an order presumably passed under S.81 of Customs Act, 1969

Order in question was final assessment order passed in terms of S. 80 of Customs Act, 1969

High Court decided the question in affirmative in favour of importer

Reference was allowed in circumstances. Sus Motors (Pvt.) Limited, Karachi v. Federation of Pakistan and others 2011 PTD 235 ref.

Legal Tools

Metadata Directory

  • Journal: PTD
  • Volume Year: 2017
  • Citation Ref: 2017 PLP 1201 (PTD)

Cite & Link (Backlink Generator)

Are you writing a blog or referencing this case? Copy the optimized HTML link below to cite this judgment on your website and create a legal backlink:

HTML Backlink Code:
Text Citation:

Related Judgments

  • 2017 P T D 201 Messrs AMIN SPINNING MILLS LTD., INDUSTRIAL AREA MIRPUR AZAD KASHMIR through Director (Authorized) Versus COMMISSIONER OF INCOME TAX (AJ&K) and another
  • 2017 P T D 2054 COMMISSIONER OF INCOME TAX, KARACHI Versus Messrs HASSAN ASSOCIATES (PVT.) LTD. and another
  • 2017 P T D 2016 Messrs AL-HAJ ENTERPRISES (PVT.) LTD. Versus COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE (MCC) and others
  • 2017 P T D 1974 COLLECTOR OF CUSTOMS (EXPORT) and others Versus SAIFUDDIN
  • 2017 P T D 1756 The COLLECTOR OF SALES TAX, GUJRANWALA and others Versus Messrs SUPER ASIA MOHAMMAD DIN AND SONS and others
  • 2017 P T D 1731 COMMISSIONER INLAND REVENUE, ZONE-I, RTO, RAWALPINDI Versus Messrs KHAN CNG FILLING STATION, RAWALPINDI and others