SHAFIQUE & COMPANY THROUGH PROPRIETOR versus ASSISTANT COLLECTOR, CUSTOMS
Article 25 Constitution of Pakistan (1973), Article 199 Constitution Determination of Customs Appraisal of Goods for Assessment of Import Goods The Council argued that there was no legal basis for raising the cost of import consignment without a proper infringement case. Is. The applicant / importer should then take a decisive action after notice and that the importer was supportive in this matter as he voluntarily paid the higher price through the department without confession. It has been acknowledged that the importer has to pay M / d voluntarily, he may, at any time, claim in favor of assessing his rights in accordance with the legal requirements that any payment will be made in respect of the amount payable. Even a false belief cannot preclude an importer from exercising such a right in such circumstances as a constitutional right to a legal right \ May be allowed r \ n
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