Power of re-assessment under Section 80 of ACT 1969 not available at all times: SHC

KARACHI:  The Goods Declaration filed under self-assessment schemes cannot be re-assessed once the consignment is released and the custom officer loses powers once duty and taxes are paid. This was held by a customs appellate bench of High Court of Sindh (SHC) while hearing a petition filed by M/s. Harris… Continue reading