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Provisional assessment of liability

Provisional assessment of liability legal meaning, translation and judicial precedents.

Meaning & Judicial Interpretation: (اردو مفہوم اور قانونی تشریح)

2016 PTD 1266 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE Judicial Precedent
Ss. 80, 81(2), 81(4) & 81(5)Checking of goods declarationProvisional assessment of liabilityGoods declaration attaining finalityScope

Final assessment order under Ss. 80 & 81(5) of Customs Act, 1969 should have been passed by officer expressed therein within six months or further extended period of 90 days by Collector of Customs after serving a notice to importer

In the present case, no extension was given under S. 81(2) of Customs Act, 1969 and no such order had been passed, consequent to which declaration of importer stood final in terms of S. 81(4) of Customs Act, 1969.

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Precedents & Case Laws citing "Provisional assessment of liability"

PTD 2015
Civil Appeal No. 1098 of 2007, decided on 30th June, 2015.

2015 P T D 2026

COLLECTOR OF CUSTOMS, LAHORE and others Versus Messrs S. FAZAL ILAHI AND SONS through Proprietor

Court: Supreme Court of Pakistan
SCMR 2015
Civil Appeal No. 1098 of 2007, decided on 30th June, 2015.

2015 S C M R 1488

COLLECTOR OF CUSTOMS, LAHORE and others — Appellants Versus Messrs S. FAZAL ILAHI AND SONS through Proprietor — Respondent

Court: Supreme Court of Pakistan
PTD 2016
Customs Appeals Nos.K-599, K-600, K-606 and K-601 to K-606 of 2015, decided on 15th December, 2015.

2016 P T D (Trib

Messrs PATANWALA AND SONS, KARACHI and 3 others Versus COLLECTOR MCC OF APPRAISEMENT-WEST CUSTOMS HOUSE KARACHI

Court: Customs Appellate Tribunal
PTD 2007
Writ Petition No.3726 of 2006, decided on 1st December, 2006.

2007 P T D 2119

Messrs S. FAZAL ILAHI &. SONS through Registrar Versus DEPUTY COLLECTOR CUSTOMS and others

Court: Lahore High Court
PTD 1998
Tax Cases Nos.864 to 871 of 1984 (References Nos. 779 to 786 of 1984), decided on 14th August, 1996.

1998 P T D 1466

A. SIVASAILAM Versus COMMISSIONER OF WEALTH TAX

Court: 228 I T R 322
PTD 2008
Writ Petition No.3726 of 2006, decided on 1st December, 2006.

2008 P T D 1478

FAZAL ILLAHI & SONS through Registrar Versus DEPUTY COLLECTOR, CUSTOMS and others

Court: Lahore High Court
PTD 2022
C.P. No.D-5674 of 2020, decided on 2nd September, 2021.

2022 P T D 732

Messrs SPECTRUM ENTERPRISES through Attorney Versus FEDERATION OF PAKISTAN through Secretary Ministry of Finance, Islamabad and 3 others

Court: Sindh High Court
CLC 1999
Constitutional Petition No.D‑2171 of 1994, decided on 28th October, 1998

1999 C L C 755

QUETTA TEXTILE MILLS LTD. ‑‑‑Petitioner Versus FEDERATION OF PAKISTAN and 2 others‑‑‑Respondents

Court: Karachi
PTD 2023
Writ Petition No.737-P of 2021, decided on 11th April, 2023.

2023 P T D 1801

Messrs TEST INTERNATIONAL Versus FEDERATION OF PAKISTAN through Secretary Revenue Division / Chairman FBR, Islamabad and others

Court: Peshawar High Court
PTD 2001
Writ Petition No. 1454 of 1999, decided on 7th July, 1999

2001 P T D 711

GANDHI TRADING Versus ASSISTANT COMMISSIONER OF INCOME‑TAX and others,

Court: 239 I T R 337