IMPERIAL COMMERCIAL AGENCIES, KARACHI versus GOVERNMENT OF PAKISTAN
Section 25 and 30 Constitution of Pakistan (1973), Article 199 Constitution Applicants Assessment of Customs Duty The complaint was that the customs authorities did not estimate the cost of imported goods at the time of import, but it was assessed. ? Under the provisions of Sections 25 and 30 of the Customs Act, 1969, three years prior to the date of importation, the price was to be estimated on the date of import which showed that the arbitrary case three years before the date of import. Sent to the collector (customs) who will make the assessment in accordance with the law within the stipulated period.
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