KASHIF NASEEM versus COLLECTOR OF CUSTOMS (APPRAISEMENT), KARACHI
Sections 25 and 25 of the Constitution of Pakistan (1973), Article 199 Constitutional Request for Customs Duty Petitioner imported some goods and the Department of Customs declared its value before refusing to accept the value and imported goods. Used to determine this at a higher rate. Offered to pay the duty / tax on the purchase of goods and customs authorities and in response the applicant also complied with the offer of the party in accordance with the procedure and provisions of Article 25A Customs Act, 1969. Was. Without discussing the provisions / procedures of sections 25 and 25A, the Customs Act, 1969, and without prejudice to the disputes and rights of the parties in any proceeding / case and the orders passed, the constitutional application has to be dealt with which the applicant has 10 days. And refer to sub-section (ii) of subsection (1) of section 25A of Cus. Customs authorities entering into the Tomas Act, 1969 and the full amount, ie customs authorities, will issue the goods to the applicant upon payment. The disputed amount will be subject to the final determination of the value by the relevant authorities. Subject to any other legal proceedings between the parties
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