ANM TRADING COMPANY THROUGH MESSRS NADEEM & COMPANY, KARACHI versus SECRETARY, REVENUE DIVISION, ISLAMABAD
Section 25 D&81 (2) of the Office of Federal Tax Ombudsman Ordinance (XXXV of 2000V), revision of the value determined in Sections 2 (3), 9 and 10, the final determination of the matter involved, whether the final determination was temporary or not. The assessment was made within a fixed period of 6 months under section 81 (1) of the Customs Act, 1969; under section 81 (2) of the Customs Act 1969, it could be extended to 90 days and a final determination was made. The complainant was notified within time. If the complainant asserts the provisions of Section 25D of the Customs Act 1969 and submits a review application, there was no violation of the extent provided by the Director General under section 81 of the Customs Act 1969 ? After the review was filed, the complainant's representative did not follow up and became a poor understanding that the final determination of the price / assessment had been made and was notified within the time limit. No violation of the time limit prescribed under section 81 (2) of the Customs Act 1969 was involved in this case, in the circumstances according to the order
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