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Provisional determination

Provisional determination legal meaning, translation and judicial precedents.

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

2016 PTD 1305 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE Judicial Precedent
Ss. 25D & 81Import of goodsValuation of goodsProvisional determinationReview of valueScope

When an initial order for valuation was challenged through an appeal or review application, the said order so assailed, reopened for decision by Reviewing/Appellate Authority, therefore upon challenging the Valuation Ruling through Review Application under the provisions of S.25D of Customs Act, 1969, it stood re-opened with the norms of justice and fair play

Department was mandated to immediately pass stay order on filed Review Application or at least issue direction to the Clearance Collectorate to complete assessment of forthcoming consignment of import under S.81 of Customs Act, 1969 as determined value through Ruling stood sub-judice before him and thus un-operational to the extent of imported goods.

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Precedents & Case Laws citing "Provisional determination"

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
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 2011
C.P. No. D-1285 and C.M.A. No. 6260 of 2008, decided on 12th November, 2010.

2011 PTD 235

SUS MOTORS (PVT.) LTD., KARACHI Versus FEDERATION OF PAKISTAN through Secretary Revenue Division/Chairman, Islamabad and 2 others

Court: Karachi High Court
PTD 2022
Special Customs Reference Applications Nos.221, 222 and 223 of 2012, decided on 15th April, 2022.

2022 P T D 1183

Messrs FAIZ CHEMICAL INDUSTRIES (PVT.) LTD. through Authorized Person Versus COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE OF APPRAISEMENT and another

Court: Sindh High Court
PTD 2018
Customs Appeal No.K-105 of 2017, decided on 21st July, 2017.

2018 P T D (Trib

COLLECTOR OF CUSTOMS Versus Messrs SPORTS ONE INTERNATIONAL TRADING COMPANY and another

Court: Customs Appellate Tribunal
PTD 2015
Customs Appeal No.K-3098 of 2013, decided on 21st November, 2014.

2015 P T D (Trib

ZAHOOR ENTERPRISES Versus DEPUTY COLLECTOR (II) and 2 others

Court: Customs Appellate Tribunal
PTD 2023
Customs Reference No.13 of 2016, decided on 22nd November, 2022.

2023 P T D 206

WAREHOUSE (PVT.) LTD. Versus CUSTOMS APPELLATE TRIBUNAL, BENCH I, ISLAMABAD and 2 others

Court: Islamabad High Court
PTD 2016
C.P. No.D-293 of 2011, decided on 30th April, 2015.

2016 P T D 1894

Messrs TASLEEM TRADERS Versus DEPUTY COLLECTOR GROUP-III PaCCS and others

Court: Sindh High Court
PTD 2011
Writ Petition No.9297 of 2003, decided on 30th September, 2010.

2011 PTD 2851

Messrs CRESCENT ART FABRICS (PVT.) LTD. through Managing Director Versus ASSISTANT COLLECTOR CUSTOMS and 4 others

Court: Lahore High Court
PTD 2014
Writ Petitions Nos.31010 and 31013 of 2013, decided on 3rd December, 2013.

2014 P T D 525

Messrs WASIM RADIO TRADERS through Proprietor Versus FEDERATION OF PAKISTAN through Secretary Revenue Division Islamabad and others

Court: Lahore High Court