COLLECTOR, MODEL CUSTOMS COLLECTORATE, MULTAN versus TREND INTERNATIONAL
Section 81 Law Reform Ordinance (XII of 1972), Section 3 Intra-Court of Appeal provision temporary determination of the scope of the appellant's customs collector's improper order under which a constitutional request was filed by the defendant's reviewer And ask for notice for final evaluation. The imported goods were set aside by the respondent Assisi, whose imported goods were assessed at a relatively low rate, after which, after about two years, the final assessment was made for an increased rate. And a notice of demand was issued to the defendant on the matter. The test was that the final assessment was made approximately two years later and under section 81 (2) of the Customs Act, 1969, the maximum time to finalize the estimate was one year, the Customs Act, 1969 Customs duty and taxes payable on import of goods were to be reviewed within one year of the provisional review of the approval of the goods under section 81 (2) of the Final and provided, in rare cases, a ninety-day grace period That can be used to finalize the case in one year and ninety days; in the present case, delays of more than two years and nine months are unclear. While no unusual circumstances can be justified, it was submitted by the department that the delay was only a result of timely achievement of the final results of the analysis / examinations and it was diagnosed at a certain rate. And thereby finalized pursuant to section 81 (4). ) The intra-court appeal of the Customs Act, 1969, in the circumstances, was dismissed
Related judgments — Lahore High Court Lahore, 2013
