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MESSRS FAROOQ WOOLLEN MILLS versus COLLECTOR OF CUSTOMS, CUSTOMS DRYPORT, SAMBRIAL

Under section 81 of the Customs Act, 1969, provisional assessment of duties (1) is provided, explaining the reasons and conditions under which a temporary diagnosis of duties can be made. Subsection (2) of section 81 provides for a period of one year from the date of provisional valuation, to protect or present the bank guarantee by the importer or exporters to meet the final assessment of duty on the temporary assessment. Is. ) Considering that the final assessment form, the amount already paid or guaranteed will be adjusted compared to the amount paid on the final assessment and the difference between the importer or the exporter. Will be paid soon, finally sub-section (4) of section 81 is merely affirmation of subsidiary right (2) stating that if the final assessment in sub-section (2) is not completed then cement will be final. Will top advocates from Lodhran lawyer