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AUTOCRAFT THROUGH PROPRIETOR versus DEPUTY COLLECTOR OF CUSTOMS


Article 25 Constitution of Pakistan (1973), Article 199 Constitutional Assessment of the Customs Value of Goods Appraisal Such evaluation cannot deprive the department nor tax proceedings for any of the aspirants to adopt higher value. I was not available, especially when the importer made the provisional payment under protest to release his goods as provisional settlement subject to the final decision.

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