COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE OF APPRAISEMENT, KARACHI versus CHINA NATIONAL WATER RESOURCES AND HYDROPOWER ENGINEERING, KARACHI
Sections 25, 81 (2) (4) and 196 Provisional Assessments, Customs authorities to finalize the customs, excise and sales tax appellate tribunal's decision to finalize the import price limit for the provisional assessment are timely The inside was finalized. Proper evidence on the value of imported goods is made on the valid demand demand notice stating that the provisional assessment provided under section 81 (2) of the Customs Act 1969 was finalized and additional demands were made. , And such evaluation and demand should be finalized. The Customs, Excise and Sales Tax Appellate Tribunal in its finding declared the order date as the final assessment date, which was not a final assessment order but was approved on a representation basis. The importer delivered it by notice of a demand made against the final assessment, which contained all the components of the final assessment in accordance with the terms of the section. It was not correct to conclude that 81 (2) of the Customs Act, 1969 Tribunal. The final assessment was carried out over a period of one year and, under section 81 (4) of the Customs Act 1969, the temporary assessment was not made the final price list or the merchant's certificate was attached to the Embassy of Pakistan letter. Nor did the Commercial Counselor give its own valid assessment of the value of the imported goods, which will be raised by additional import duty officials. The demand did not provide an estimate of the value of the imported goods and to that extent the High Court agreed with the Customs, Excise and Sales Tax Appellate Tribunal to find that it was merely religious and did not include the value of any issue. Was not disclosed or the imported consignment reference
Related judgments — Karachi High Court Sindh, 2010
