SAGHIR CO. THROUGH PROPRIETOR versus FEDERATION OF PAKISTAN THROUGH SECRETARY
Section 25 D & 25 Constitution of Pakistan, Article 199 Constitutional Application Determination of Import Customs Import Director's assessment order issued on the basis of provisional evaluation and postdate check submission to affect the date of original order. (Importers filed a review application under Section 25D of the Customs Act, 1969, which was approved by the Director Valuation for the assessment of customs duties.) Applicants were of the view that the applicants The consignment should be concluded on the basis of this update. However, the Director of Customs Authority values The determination of the rates set by the n -continuation was that the latest pricing rates could not be applied bias, that is, the original valuation was attempted by the revision request before the director evaluated and The latter decision is the result of such a revision and it is understood that from the date it was taken into effect when the original order was made, there was no legal or logical reason why the burden of the decision to impose on the applicant. , Which the Department itself found inaccurate arguments that this new price fixture could not be affected. , Was not correct and it would be fair and reasonable to give the applicant the benefit of a revised ruling. The High Court directed that a temporary examination of the applicant's goods be made on the basis of final assessment and a constitutional petition was allowed, accordingly. \ R \ n
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