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SYED WAQAR ASHRAF versus SECRETARY TO THE GOVERNMENT OF PAKISTAN AND OTHERS


Article 81 and 32 of R-506 (I) / 88 dated 26th 1988 Constitution of Pakistan (1973), Article 199 Constitutional application for the illegal assessment of duty foreign missions in violation of section RO 506 (I) / 88, Article 26 On 1988, the sale applicant had a vehicle that had been in use for almost a year when Customs Intelligence took over the same possession. Such possession was challenged in front of Collector Customs Adjustment which passed an order. , Was instructed to release the vehicle upon payment of redemption fines with customs duty. And its imports of law-imposed taxes have been applied by the Customs, Central Exercise and Sales Tax Appellate Tribunal with orders when the later examining authorities raised the issue of taxation and tax calculation. The vehicle, which was much higher than its declared value on the bill of entry customs, was never disputed on the declared v. Applicants claim that when their declaration was made on the bill of entry for the vehicle. The operation was done without objection to the quoted price and the authorities declared it clear from the customs port, so there was no fraud or false declaration. It was deemed legitimate to use the power of temporary assessment where the final evaluation of the imported goods could not be completed immediately where test reports are needed, complete documentation or other inquiries about the imported goods for the purpose of final evaluation. In such cases, the approval of the imported goods must be subject to the provision of security, in the present case, there was no indication on the entry of the bill and

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