CRESCENT ART FABRICS (PVT.) LTD. versus ASSISTANT COLLECTOR CUSTOMS
Article 25 and 81 Constitution of Pakistan, Article 199 Constitutional Application Determining the Customs Value of Goods Imports Petitioner Imported Goods and is classified under the PCT Heading 3009,5000 for the purpose of import and thereby 10 Applicable duty is paid by the Rs Aid Advertising Department. Issuing the Customs General Order, the demand for payment of customs duty was increased at the rate of 25%, which was the applicable rate for the items under PCT 3208 5000 at which the advocate for the importer argued. That the provisional assessment was made in the year 1990 and accordingly the provisions of section 81 (2) of the Customs Act, 1969, the tax payable and compensation payable on these goods were to be fixed within one year of the date of determination; And this department failed to comply with the said law. And that in accordance with section 81 (4) of the Act, the provisional assessment had become the final assessment. The Department failed to comply with the provisions of section 81 (2) of the Customs Act, 1969. Section 81 (4) of the said Act applies. ; And the temporary determination of 1999, which was to be considered as a final determination, was directed to the Department to issue the relevant bank guarantee to the applicant within one month.
Related judgments — Lahore High Court Lahore, 2011
