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COLLECTOR OF CUSTOMS versus PAK ARAB RAFINERY, KARACHI


Permanent release of imported goods in relation to the difference between duty and tax difference between the declared value and the temporarily fixed customs duty under section 79 and (81 (value)), to support any In the absence of documentary evidence, there was no discretion, serious or mechanical, given to the customs officer under section 81 (1) of the Customs Act, 1964, but it had to be dealt with with full diligence and discretion. The provisional review order should be argued.

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