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MESSRS WALL MASTER versus COLLECTOR OF CUSTOMS AND OTHERS


Article 11 & Constitution 80 Constitution of Pakistan (1973), Article 199 Constitutional Appeal Temporary Assessment The period of one year specified in section 81 (2) of the Customs Act, 1969 has expired and any order of extension is extended. was not. Based on the provisions contained in 5 81 (4) of the Act under Customs Act, 5 under 80 of 1969, by the Customer Collector, any final assessment order made under section 81 (1) do not have. ) The final position was granted by the High Court in this regard allowing the constitutional application to issue a notice against the cancellation bank guarantee, as well as the notice issued for collection of the estimated tax and duty amount. Was shown in the Temporary Assessment Order, and was responsible for imposing that the Department was barred from enforcing any receipt from the applicant who was overseeing the tax and duty during the temporary period. Assessment Order

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