TREND INTERNATIONAL versus DEPUTY COLLECTOR CUSTOMS, DRY PORT, MULTAN
Imported goods were issued after provisional assessment to Section 79, & 80 and Constitution 81 Constitution of Pakistan, Article assessment9al Constitutional Petition Temporary Assessment Petitioner / Importer. Issues notice demanding receipt of money against declaration of said goods. (2) The Customs Act, 1969, a temporary assessment may be finalized for a period of one year and 90 days, and abnormal circumstances may be allowed, but in the present case, with the specific approval of the relevant collector, temporary. Assessment was made after failing to finalize the review of goods issued on a temporary assessment under the terms of section 81 (2) of the Customs Act, 1969, and the final sum was made and additional ad hoc discrimination was secured. The amount to be made was non-refundable; the demand of the auditors in the circumstances was to be made by the department on the basis of money, without any lawful authority. They were done
Related judgments — Lahore High Court Lahore, 2011
