SALMAN TIN MERCHANT versus COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, KARACHI
Sections 32, 81 and 196 took notice of the provisional assessment, the final form of the imposition, which was issued 12 months after the temporary assessment, and its accuracy was to be assessed within a period of six months from the date of the temporary assessment. Nevertheless, the test report received to the customs authorities failed to issue a notice due to the options received or to finalize the temporary assessment required by law within the stipulated period and after the expiry of the same limit. Initial assessments were made under section 81 of the Customs Act, 1969, but finalized within the stipulated period required under section 81 (2) of the Customs Act, 1969 Was not granted, the temporary assessment made on the basis of the statement made by the importer was finalized, the import / release of imported post-paid checks was eligible for import. At the time of this provisional assessment, the order passed by the High Court Customs Appellate Tribunal Reference was dealt with accordingly.
Related judgments — Karachi High Court Sindh, 2014
