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MESSRS TRADE INTERNATIONAL versus DEPUTY COLLECTOR OF CUSTOMS (BANK GUARANTEE SECTION)

Sections 25 (1) and 81 Failure to accept the appraisal value of the goods In the case of non-return of bank guarantee after the expiry of the statutory period for the final assessment of the goods within the legal period, the temporary assessment of the goods on the furniture bank guarantee. Appeal status was. The second case of importers is that only this assessment is declared in the field, on the failure to complete the final assessment within the period set out in section 81 of the Customs Act, 1969, the final assessment will be consolidated. There will be no absolute option to maintain a bank guarantee later. Such a request would hardly prove to be a good defense in any other case to ensure discrimination. The importer will maintain a bank guarantee illegally after the legal period has been completed to finalize the review as per the law against income as well as the individual officers responsible for it. top civil advocates from Vehari lawyer