MESSRS SHAKARGANJ MILLS LIMITED, KARACHI versus SECRETARY, REVENUE DIVISION, ISLAMABAD
Section 81 (2), Explanation of the Federal Tax Ombudsman Ordinance of Office (2000 of XXV), Section 2 (3) of the Finance Act (VII or 2005), Non-Assessment of Temporary Assessment Duty is the security of Temporary Assessment Pre-engineered Steel. The imports of the building on the basis that the temporary assessment was finalized after the prescribed period and no payment was made as the provisional assessment stated under section 81 of the Customs Act 1969 that the duty and the amount of tax paid. Is included. Where the temporary assessment was not finalized within the stipulated period, it would consist of full reliance on the explanation under section 81 of the Customs Act, 1969, which completely ignored the broader system of tax liability provision. Is gone This long-term and a progressive constitution was enacted under this Act, the four sub-sections of the Customs Act, Lawmakers of 1969 and Section 81 of the Government, never delayed, non-interference, non-interest, lack of investigation, any new They did not intend to place the premium on the absence of proof of value, and the failure of the Collectorate and Diagnostics Department. Ability to adjudicate the final diagnosis within nine months, for reasons and justifications; to enable customs officers to decide on important reasons / evaluation issues pending their disqualification, neglect and lack thereof. And arbitrarily depriving the importer of import will have to make a fair decision about submitting security that if customs officials wanted to include security money in the scope of duty and tax, they could do so only with appropriate evidence. And approve the Speech Order which monitors the fixed process. Rule
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