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MESSRS ENGINEERS & CONTRACTORS (PVT.) LIMITED versus PAKISTAN THROUGH SECRETARY


Sections 80, & 81 & ??3 Constitution of Pakistan (1973), Article 199 Customs Duty Overview Customs Duty Review and 40 ad custom duty were responsible for customs duty, while the authorities claimed that the imported goods were PC. It comes under the heading 84, which attracts customs duty at 120%, however, it was temporarily assessed at a rate of 120%, but paid 40% to applicants. They were allowed to issue and provide bank guarantees for the remaining 80% of the amount, according to which the bank guarantee was offered according to whose expiration date on the fixed extension dates. The matter was to be finalized, despite the directives of the authorities. After the expiry of the dates of the bank guarantees, the Authority was initially issued a three-month period and a cid de Guarantee for purchase was also extended to the authorities for a further period of three months on the same terms and conditions. I was told that guarantees need to be maintained until the final diagnosis. The final assessment, then, has no potential scope for expansion of guarantees. Authorities cannot choose to delay the final assessment at their leisure and guarantee the survival of section 81 (2) of the Bank Customs Act 1969, as it stands at the relevant time, the requirement that when the goods are made temporary On the basis of assessment, the amount of duty paid was to be assessed as soon as possible, and then a mandatory 180 days was provided for doing so, with no final assessment. It was He said that during the six-month period, the authorities, whatever

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