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MESSRS IMPERIAL-GLASS TILES CO. versus SECRETARY, REVENUE DIVISION, ISLAMABAD


Import of Customs Act 1969 Section 25 and 81 Evaluation Tiles The release of goods at a price declared under the ITP Value Database Value Temporary Assessment Act, section 81 of the Customs Act, 1969, the Bank Guarantee Valuation Department has finalized this assessment within a stipulated period. Was not given and the Bank Guarantee Sale was included. Without receiving any response from the Assessment or Evaluation Department or ordering the payee to confess to the complainant, it was acknowledged that the Valuation Database relied on a temporary assessment under section 81 of the Customs Act, 1969 Yes, the customs authorities did not finalize it. Section 8 was arbitrarily enclosed in accordance with the provisions of the Bank Guarantees, without the compulsion of section 81 of the Customs Act, 1969, the higher value chosen to finalize the assessment did not represent the customs value. An important factor in determining the origin of the goods, customs v. In addition, a six-month incoming completion alarm awakened the relevant group to finalize the assessment, but it was enacted in section 25 of the Customs Act. The GATT-based code of conduct was arbitrarily carried out without listening to the importers' rules. , 1969, Various methods for determining customs value were not implemented, the Federal Tax Ombudsman recommended, in consultation with the customs value controller, to assess the cost of ceramic tiles belonging to the country. Provide the complainant / importer with an opportunity to represent their views on the pricing aspect and issue a formal evaluation order within six weeks.

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