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NAJAM IMPEX, LAHORE THROUGH SOLE PROPRIETOR versus ASSISTANT COLLECTOR OF CUSTOMS, KARACHI


Sections 25, 25A and 81 Constitution of Pakistan (1973), Article 199 Constitutional application authority to determine the customs value of goods The right to seize the imported goods was required by the illegal assessment of the duty of section 25 of the Customs Act 1969 The department has to make a mandatory request. Follow the step-by-step procedure for the purpose of determining the value of imported goods, and if no results were to be found, they would be able to take advantage of this remedy under Section 25A of the Customs Act, 1969 whereby The import price was to be determined. Based on the transaction value, provided that the condition provided in subsection (1) (a) of section 25A is not available if an importer crosses sub-section (1) (a) of section 25 of the Customs Act 1969 Then there should be other provisions of section 25. In the follow-up case, the customs authorities ordered without any reasoning, nor did they say how they came to that conclusion or whether they had to do so. Other imports of high cost nor the affected were given any opportunity to hear about the rule of the customs authorities, in which case, could not be sustained and on this basis the assessment was issued by the High Court Customs authorities. What was Give notice to all applicants within 15 days and will strictly determine the cost of the goods, keeping in view the step provided for in Section 25, Customs Act 1969, it was said that the process would be completed within two months. And post postal check should be directed by the applicants. Unless a final decision on customs duty is handled by the department accordingly, then the differential

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