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MESSRS DYNO PAKISTAN LTD. versus SECRETARY, REVENUE DIVISION, ISLAMABAD

Establishment of Customs Act 1969 Section 81 Office of Federal Tax Ombudsman Ordinance (XXXV of 2001), Section 9 Duty Customs Customs assessment assessed the value of imported goods at the proposed price and not the finalized value, no final assessment. Notwithstanding the continuation of the case for the final assessment before it has not occurred, the time limit specified above has been made within the time limit specified under section 81 (2) of the Customs Act, 1969. Complainant / Importer claimed that the announced price was finalized automatically and was responsible for the excess refund 200 200 1 On the complaint to the Federal Tax Ombudsman, the Department rejected the refund claim, stating that The mandatory period under section 81 (2) for the final assessment was made. The provisional assessment has been finalized under section 81 (4) of the Customs Act 1969 and failure to make a final diagnosis within 180 days from the date of the provisional diagnosis cannot be treated as the final officer concerned. Should have passed the spiking order while under final assessment, it was covered under section 81 (4) of the Customs Act. In view of the invalidity of the orders passed by the Assistant Collector, 1969, the Federal Tax Ombudsman instructed the Central Board of Revenue Customs Collector to set aside the above orders under the Customs Act, 195 Finalize the diagnosis inside. Six weeks after considering the valuation of the department and giving the complainants a hearing law firms from Jaja Abasian lawyer