MESSRS KUMAIL STEEL TRADERS versus DEPUTY COLLECTOR CUSTOMS (GROUP-V), APPRAISEMENT COLLECTORATE, KARACHI
The provisional assessment of section 81 (2) and 25 customs duty was to be made by the department under section 81 (2) of the Customs Act, 1969, and the collector of customs at the time of making such assessment. Consider all the available evidence and the letter will not be taken as final evidence of the assessment, final assessment will be made in terms of Section 25, Customs Act, 1969, provided that the reviewer has the appropriate opportunity. So that it has an impact on the department record. Freedom to take any further action against the Assisi for alleged corruption or any unlawful act by them.
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