SALMAN TIN MERCHANT, KARACHI versus COLLECTOR OF CUSTOMS, KARACHI
Release of such goods after the provisional assessment on submission of post-paid checks for secondary & standard duty / tax difference of section 80 & Sil 81 Silicon Steel Sheets, by the Authority to confirm its physical specification. Samples are being sent to the laboratory. Issue of laboratory report on the 3 labo 2007 and the check issued by the Authority Validity Authority after issuing final notice to the importer by issuing showcases notices on 16-11 2007, if section 80 of the Customs Act, 1969 If the diagnosis was made under the Act, then the Authority would not demand a post-paid check nor would it be justified to send such samples for confirmation of its physical specification. Finalization of diagnosis within six months from the date of provisional diagnosis upon receipt of laboratory report under section 80 of Was not needed. In the same period, the Authority issued the showcase notice after a period of six months without finalizing the initial assessment. In such cases, the temporary assessment made by the importer based on the declaration of goods has been finalized. The Contributor is eligible for release or exclusion of postal check issued by it.
Related judgments — Karachi High Court Sindh, 2014
