| Case ID |
03374162-7e7c-4bed-9641-75cb40622e79 |
| Body |
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| Case Number |
Special Customs Reference Applications Nos.150 of |
| Decision Date |
Jun 04, 2011 |
| Hearing Date |
May 18, 2011 |
| Decision |
The Sindh High Court ruled in favor of the petitioners, concluding that the extension of time under section 81(2) of the Customs Act, 1969 was not valid as it did not meet the legal requirements. The court emphasized that the Collector's approval for the extension was not properly recorded, and therefore, the assessment made was deemed to have lapsed. The court also underscored the importance of adhering to the legal provisions of the Customs Act concerning valuation and assessment procedures. The decision highlighted the necessity of compliance with the law to ensure fair practices in customs valuation. |
| Summary |
In the case of Messrs Dawlance Electronics (PVT.) LTD. vs. Collector of Customs, the Sindh High Court addressed critical issues regarding the Customs Act, 1969, specifically focusing on the validity of time extensions for final assessments under section 81. The court found that the extension granted was not in accordance with the law, as the Collector did not adequately record the approval for the extension. This ruling clarified the legal expectations for customs assessments and reinforced the requirement for proper documentation and compliance with established procedures. The case also examined valuation practices for imported goods, emphasizing the need for transparency and adherence to the correct legal framework. This judgment serves as a significant reference for future customs cases, ensuring that importers and customs authorities understand the legal obligations and the implications of failing to meet them. |
| Court |
Sindh High Court
|
| Entities Involved |
DAWLANCE ELECTRONICS (PVT.) LTD.,
COLLECTORATE OF CUSTOM, KARACHI
|
| Judges |
MUHAMMAD ATHAR SAEED,
IRFAN SAADAT KHAN
|
| Lawyers |
Mr. Najeeb Jamali,
Mr. Raja Muhammad Irshad
|
| Petitioners |
Messrs DAWLANCE ELECTRONICS (PVT.) LTD.
|
| Respondents |
COLLECTOR OF CUSTOMS, COLLECTORATE OF CUSTOM, KARACHI
|
| Citations |
2012 SLD 806,
2012 PTD 980
|
| Other Citations |
PSO v. Collector of Customs 2006 SCMR 425,
Flying Board; Paper Products v. Deputy Collector of Customs 2006 SCMR 1648,
Collector of Customs v. Auto Mobile Corporation 2005 PTD 2116,
Sus Motors (Pvt.) Ltd. v. Federation of Pakistan and others 2011 PTD 235
|
| Laws Involved |
Customs Act, 1969
|
| Sections |
81,
81(2),
196
|