HABIB-UR-REHMAN & COMPANY versus COLLECTOR OF CUSTOMS (APPRAISEMENT), KARACHI
Sections 81 (1) and 25 Constitution of Pakistan (1973), Article 199 Constitutional Appraisal of Customs Appraisal Duty Applicant's Provisional Assessment, Letter / Prices issued by the Customs Valuation Department to finalize the applicant's assessment. The advice was challenged. ????? Goods, which had already been released under Section 81 (1), Customs Act, 1969. The applicant believed that such valuation advice issued by the Collector of Customs (Valuation Department) was intended for valuation purposes. Cannot be taken as conclusive evidence of. Under section 25 (1) or 25 (4) of the Customs Act, 1969, to be reviewed and banned for the purpose, the final assessment of the applicant's goods should be made under section 81 (2) Customs Act 1969. Will The department will consider all the evidence available through the department and when making such an assessment, and the letter of advice regarding the prices in question will not be agreed upon. The key evidence of the final assessment in terms of section 25 of the Act is appropriate to the applicant The opportunity will be provided so that they keep this content on record. \ r \ n \ r \ n
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